Reviewed and updated October 16, 2026

Rules and decisions to review

A practical example

A camping retailer should compare each product and selling price against the current DOR publication. Marking every item in the store exempt can create an undercollection even during a valid holiday.

Records to gather

Gather the current DOR publication, product lists, prices, sales receipts, exemption calculations and point-of-sale reports.

Your next step

Open the applicable DOR tax information publication before treating a purchase as exempt. Businesses should test point-of-sale settings with eligible and ineligible examples and retain the publication supporting each event.

Official sources

This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.