Sales/excise Tax Division Instructional Bulletin No. 12 Page 4
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12This exemption only applies to purchases paid for with federal food stamps
distributed by the Department of Human Services. Purchases paid for with stamps or
vouchers issued by any other agency, such as municipal public assistance vouchers, are
taxed in exactly the same way as purchases paid for with cash.
e. Seeing Eye Dogs. The sale of dog food and other goods that are essential for the care and
maintenance of seeing eye dogs used to aid any blind person are exempt from tax. Copies of
sales slips or invoices should be kept to support the exemption with the name of the blind
person owning the seeing eye dog noted on the sales slip or invoice.
2. TAXABLE SALES.
a. Taxable Items. Most items sold by grocers that do not fall within the definition of
"grocery staples" are subject to tax. In addition to items obviously not intended for human
consumption, such as laundry and cleaning supplies and pet foods, the term "grocery staples"
excludes alcoholic beverages, dietary supplements and substitutes, snack food, prepared food
and nonprescription medicines. The following is a list of items commonly sold by grocers,
sales of which are subject to the tax. This list gives examples and is not all-inclusive.
Air fresheners
Dietary substitutes such as
Non-Prescription medicines,
Aluminum foil
Slimfast and Metrecal
tonics and vitamins
Ammonia
Dietary supplements in
Paper napkins and towels
Ayds
liquid, powdered, granular,
Pet food
Bartenders mixers
tablet, capsule, lozenge or
Sandwiches
Bathroom tissue
pill form
Sanitary napkins
Beer, including alcohol-free
Dressings (bandages, band-
Scouring agents (Brillo, steel
beer
aids)
wool, etc.)
Bird see
Drugs, except prescription
Scouring powder (Comet,
Bleach
drugs
Ajax, etc.)
Brooms, brushes, and mops
Dyes
Seedlings (flower and
Carbonated water
Facial tissues
vegetable)
Charcoal briquettes
Gourds
Snack food
Cigarettes and cigars and
Health and beauty aids
Soap
other tabaccos
Heated food and drinks
Soft drinks
Cleansers
Ice
Toothpaste and toothbrushes
Clothespins and clothesline
Iced tea
Trash bags
Cod liver oil
Light bulbs
Videotape sales and rentals
Detergents
Liquor
Waxes and polishes
Page 4
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