Which purchases and sales by beekeepers are exempt from South Carolina sales and use tax, and what exemption certificates do beekeepers use?

Plain-English summary

Beekeeping is treated as agriculture in South Carolina, and beekeepers also process the honey they produce — so they can tap two overlapping sets of sales-and-use-tax breaks. SC Revenue Ruling #21-9 is a comprehensive guide (16 questions and answers, plus a reference chart) to what's exempt and what isn't. It distinguishes a commercial beekeeper (in the business of selling bees, honey, or bee products) from a noncommercial (hobby) beekeeper.

Exempt purchases (commercial beekeepers):

• Honey bees themselves — exempt as livestock (§ 12-36-2120(4)); this applies to everyone, commercial or not (see the companion SC Revenue Ruling #21-6).
• Feed for bees — sugar, syrup, and other food (§ 12-36-2120(5)); also exempt for everyone.
• Building materials for commercial bee houses — pre-made bee houses, frames, hive bottoms, lumber, hardware, paint (§ 12-36-2120(45)).
• Medicine to treat bees — as chemicals used in production of livestock (§ 12-36-2120(6)) or as prescription medicine (§ 12-36-2120(28)(a)).
• Machines used to process or package honey — extractors, bottling/packaging machines, processing tanks (§ 12-36-2120(16)/(17)); not trucks or storage tanks.
• Tools/supplies "used directly" in processing — the honeycomb knife, strainer, cheesecloth, filter (the wholesale "used directly" exclusion, § 12-36-120(3)); tools that merely maintain the hive don't qualify.
• Electricity (§ 12-36-2120(19)) and fuel (§ 12-36-2120(9)/(15)(c)) used in processing, and containers/labels to package honey (§ 12-36-2120(7)).

Taxable purchases: specialized protective clothing and equipment — hoods, veils, suits, gloves, boots — remains subject to sales and use tax.

Sales by beekeepers:

• Selling honey bees is exempt (§ 12-36-2120(4)).
• A producer selling their own honey "in its original state of production or preparation for sale" is exempt (§ 12-36-2120(23)); processing it beyond that (e.g., chocolate honey) loses that exemption.
• Honey sold by non-producers, or honey processed beyond its original state, is exempt from the state sales tax as "unprepared food" for home consumption (§ 12-36-2120(75)) — but local sales tax may still apply.
• Candles, lotions, cosmetics containing beeswax are taxable at retail, but excluded at wholesale.

Noncommercial (hobby) beekeepers get fewer breaks: honey bees and bee food are still exempt for everyone, but medicine is exempt only if sold by prescription (§ 12-36-2120(28)(a)) — the broader chemicals exemption in (6) doesn't apply to them (see SC Revenue Ruling #11-3).

Exemption certificates: use Form ST-8F ("Agricultural Exemption Certificate") for agricultural inputs (feed, medicine/chemicals, bee-house materials, fuel, containers, labels), and Form ST-8 ("Exemption Certificate") for processing/packaging machines. A noncommercial beekeeper may use the ST-8F only for food for bees.

What this means for you

Commercial beekeepers

Most of your production inputs — bees, feed, medicine, bee houses, processing machines, packaging — are exempt if you use the right certificate. The big taxable item to budget for is your protective gear. Presenting Form ST-8F (or ST-8 for machines) shifts the tax liability to you if you later use an item for a non-exempt purpose.

Hobby / noncommercial beekeepers

Your bees and their food are exempt like anyone else's, but you don't get the commercial exemptions for chemicals, building materials, machines, or packaging. Medicine is exempt only if it's sold to you by prescription.

Beekeepers selling honey and bee products

Selling your own honey in its natural state is exempt. Add flavors or have someone else sell it and the analysis shifts to the "unprepared food" exemption, which covers the state tax only — watch for local sales tax. Beeswax candles and cosmetics are taxable when you sell them at retail.

Common questions

Q: Do I pay sales tax when I buy honey bees?
A: No — honey bees are exempt as livestock (§ 12-36-2120(4)), for commercial and hobby beekeepers alike.

Q: Is my protective bee suit exempt?
A: No. Specialized protective clothing and equipment (hoods, veils, suits, gloves, boots) is subject to sales and use tax.

Q: Is medicine for my bees exempt if I'm a hobbyist?
A: Only if it's sold to you by prescription (§ 12-36-2120(28)(a)). The broader chemicals exemption (§ 12-36-2120(6)) applies only to commercial beekeepers.

Q: I sell my own honey at a farmers market. Is it taxable?
A: Honey sold by the producer in its original state is exempt (§ 12-36-2120(23)). If it's processed beyond that (e.g., chocolate honey) or sold by someone other than the producer, it's exempt from state tax as unprepared food, but local tax may apply.

Q: Which certificate do I use?
A: Form ST-8F for agricultural inputs; Form ST-8 for processing or packaging machines.

Citations and references

Exemptions/exclusions (S.C. Code Ann. § 12-36-2120 unless noted):

• (4) livestock; (5) feed; (45) livestock housing materials; (6) chemicals/medicine; (28)(a) prescription medicine
• (16)/(17) farm and processing/packaging machines; (19) electricity; (9)/(15)(c) fuel; (7) containers/labels; (23) farm products in original state; (75) unprepared food (state tax only)
• § 12-36-120 — wholesale sales: (1) resale exclusion, (3) "used directly" processing exclusion
• Regulations 117-301, 117-302, 117-332; Forms ST-8F and ST-8

Related Department guidance (described in prose, not linked): SC Revenue Ruling #21-6 (honey bees as livestock) and SC Revenue Ruling #11-3 (prescription-medicine exemption); SC Information Letter #21-6 (local tax on unprepared food by county).

Source

• Landing page: SC Advisory Opinion Search
• Original PDF: RR21-9.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE

300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC REVENUE RULING #21-9

SUBJECT: Beekeepers — Exemptions and Exclusions
(Sales and Use Tax)

EFFECTIVE DATE: Applies to all periods open under the statute.

SUPERSEDES: All previous advisory opinions and any oral directives in conflict
herewith.
REFERENCES: S.C. Code Ann. Section 12-36-120 (2014)

S.C. Code Ann. Section 12-36-2120 (2014; Supp. 2020)
SC Regulation 117-301 (2012)
SC Regulation 117-302 (2012)
SC Regulation 117-332 (2012)

AUTHORITY: S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
SC Revenue Procedure #09-3

SCOPE: The purpose of a Revenue Ruling is to provide guidance to the public.
It is an advisory opinion issued to apply principles of tax law to a set
of facts or general category of taxpayers. It is the Department’s
position until superseded or modified by a change in statute,
regulation, court decision, or another Departmental advisory opinion.

OVERVIEW

The agriculture industry enjoys numerous exemptions and exclusions from sales and use tax.

As part of the agricultural industry, these exemptions are available to commercial beekeepers. In
addition, beekeepers also process the honey they produce and are allowed exemptions and
exclusions available to “processors.” Certain other exemptions are also available to any
purchaser (a commercial beekeeper and a noncommercial beekeeper).

For purposes of this advisory opinion, the term “commercial beekeeper” means a person who is
engaged in the business of selling honey bees, honey, or other honey bee products produced for
sale at wholesale or retail. The term “noncommercial beekeeper” means a person who is not
engaged in the business of selling honey bees, honey, or other products at wholesale or retail.

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As part of the agricultural industry, beekeepers customarily raise honey bees (livestock) on farms
to produce food and other honey bee products, such as candles and hand creams. The operation
of a commercial beekeeper includes purchasing honey bees, and other items such as building
materials to construct bee houses; food to maintain honey bees; medicine; and machinery to
process or package honey and bee products produced.

The purpose of this advisory opinion is to provide guidance to beekeepers regarding common
exemptions and exclusions available for purchases they make and to provide information about
exemption certificates that may be used to make certain purchases tax free.

This document also discusses the taxation of sales of agricultural products produced by
beekeepers, such as honey bees, honey, and other bee products sold at wholesale or at retail.

At the end of this advisory opinion, a reference chart is provided summarizing the common
exemptions and exclusions available with respect to purchases by commercial and
noncommercial beekeepers that are discussed in this advisory opinion.

LAW AND REGULATIONS

Sales to and Purchases by Commercial Beekeepers of Agricultural Machinery, Building
Materials, and Supplies - Exemptions and Exclusions

Honey Bees (Livestock). Code Section 12-36-2120(4) exempts the gross proceeds of sales, or
sales price, of “livestock” from sales and use tax. It defines livestock as “domesticated animals
customarily raised on South Carolina farms for use primarily as beasts of burden, or food, and
certain mammals when raised for their pelts or fur. Animals such as dogs, cats, reptiles, fowls
(except baby chicks and poults), and animals of a wild nature, are not considered livestock.”

Food for Honey Bees. Code Section 12-36-2120(5) exempts the gross proceeds of sales, or sales
price, of “feed used for the production and maintenance of poultry and livestock.”

Building Materials to House Honey Bees. Code Section 12-36-2120(45) exempts the gross
proceeds of sales, or sales price, of “building materials, supplies, fixtures, and equipment for the
construction, repair, or improvement of or that become a part of a self-contained enclosure or
structure specifically designed, constructed, and used for the commercial housing of poultry or
livestock.”

Chemicals (Including Medicines). Code Section 12-36-2120(6) exempts the gross proceeds of
sales, or sales price, of “insecticides, chemicals, fertilizers, soil conditioners, seeds, or seedlings,
or nursery stock, used solely in the production for sale of farm, dairy, grove, vineyard, or garden
products or in the cultivation of poultry or livestock feed.” Regulation 117-301.3(b) provides that
the term “chemicals” includes medicines used solely in the production for sale of livestock.

Medicine Sold by Prescription to Treat Honey Bees. Code Section 12-36-2120(28)(a) exempts
the gross proceeds of sales, or sales price, of “medicine...sold by prescription....”

Machines Used to Process or Package Honey. Code Section 12-36-2120(16) exempts the gross
proceeds of sales, or sales price, of “farm machinery and their replacement parts and

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attachments, used in planting, cultivating, or harvesting farm crops....” See Regulation 117-
301.5 for definitions of the terms planting, cultivating, or harvesting. This exemption does not
include automobiles or trucks; farm implements, such as hoes, pitchforks, and shovels; or
machinery used in constructing fences and buildings, and repairing machinery and equipment.
Code Section 12-36-2120(17) exempts the gross proceeds of sales, or sales price, of “machines
used in manufacturing, processing, agricultural packaging...tangible personal property for sale.”
The term “machines” includes the parts of machines, attachments, and replacements used, or
manufactured for use, on or in the operation of the machines and which are necessary to the
operation of the machines and customarily so used. This exemption does not include automobiles
or trucks.

Tools and Supplies “Used Directly” in the Processing of Honey Bees and Bee Products.
Code Section 12-36-120(3) excludes from the sales and use tax the sale of “tangible personal
property used directly in manufacturing, compounding, or processing tangible personal property
into products for sale.” Regulation 117-302.1 defines “used directly” as used in this exclusion to
mean “the materials or products so used come in direct contact with and contribute to bring about
some chemical or physical change in the ingredient or component properties during the period in
which...processing takes place.”

Electricity Used in Processing Honey and Bee Products. Code Section 12-36-2120(19)
exempts the gross proceeds of sales, or sales price, of electricity used in “processing” tangible
personal property for sale.

Fuel Used in Processing Honey and Bee Products. Code Section 12-36-2120(15)(c) exempts
the gross proceeds of sales, or sales price, of “fuel used in farm machinery and farm tractors.”
Code Section 12-36-2120(9) exempts the gross proceeds of sales, or sales price, of fuel used in
“processing” tangible personal property for sale.

Containers and Labels Used to Package Honey and Bee Products. Code Section 12-36-
2120(7) exempts the gross proceeds of sales, or sales price, of “containers and labels used

in...preparing agricultural, dairy, grove, or garden products for sale....”

Sales by Beekeepers and Sales of Beekeeper Products — Exemptions and Exclusions

Retail Sales of Honey. Code Section 12-36-2120(23) exempts the gross proceeds of sales, or
sales price, of “farm, grove, vineyard, and garden products, if sold in the original state of
production or preparation for sale, when sold by the producer or by members of the producers
immediate family.”

Wholesale Sales of Honey and Bee Products. Code Section 12-36-120(1) excludes the sale of
“tangible personal property to licensed retail merchants, jobbers, dealers, or wholesalers for
resale...”

Retail Sales of Food that Contains Honey. Code Section 12-36-2120(75) exempts the gross
proceeds of sale, or sales price of “unprepared food that lawfully may be purchased with United
States Department of Agriculture food coupons. However, the exemption allowed by this item
applies only to the state sales and use tax....”

QUESTIONS AND ANSWERS

Sales to and Purchases by Commercial Beekeepers of Agricultural Machinery, Building

Materials, and Supplies - Exemptions and Exclusions

1. Q.
   A.
2. Q.
   A.
3. Q.
   A
4. Q.
   A.
5. Q.
   A.

Is the purchase of honey bees exempt from sales and use tax?

Yes. The purchase of honey bees is exempt from sales and use tax as “livestock.” Code
Section 12-36-2120(4).

Note: This exemption is not limited to purchases of honey bees by commercial
beekeepers; it applies to all sales, or purchases, of honey bees. See SC Revenue Ruling

21-6, “Honey Bees — Livestock Exemption.”

Is the purchase of food used in the production and maintenance of honey bees exempt
from sales and use tax?

Yes. The purchase of sugar, syrup, and other food used in the production and
maintenance of honey bees is exempt from sales and use tax. Code Section 12-36-
2120(5).

Note: This exemption is not limited to purchases of food for honey bees by commercial
beekeepers; it applies to all sales, or purchases, of food for honey bees.

Is the purchase of building materials by a commercial beekeeper used to construct, repair,
or replace bee houses for commercial purposes exempt from sales and use tax?

. Yes. The purchase of building materials by a commercial beekeeper used to construct,

repair, or replace bee houses for commercial purposes is exempt from sales and use tax.
Code Section 12-36-2120(45). Types of building materials exempt from sales and use tax
include: pre-made bee houses and frames, hive bottoms, stands, lumber, hardware, paint,
and other components that become a part of a bee house for use by a commercial
beekeeper.

Is the purchase of medicine by a commercial beekeeper used to treat honey bees exempt
from sales and use tax?

Yes. The purchase of medicine by a commercial beekeeper used to treat honey bees is
exempt from sales and use tax as either chemicals under Code Section 12-36-2120(6) or
medicine sold by prescription under Code Section 12-36-2120(28)(a).

Is the purchase of medicine by a noncommercial beekeeper used to treat honey bees
exempt from sales and use tax?

The purchase of medicine by a noncommercial beekeeper used to treat honey bees is
exempt from sales and use tax provided it is medicine sold by prescription to the
beekeeper under Code Section 12-36-2120(28)(a). However, medicine that is not sold by
prescription to a noncommercial beekeeper is subject to sales and use tax; noncommercial

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6.

7.

beekeepers do not qualify for the exemption for chemicals (including medicine) under
Code Section 12-36-2120(6). See SC Revenue Ruling #11-3 for more information
concerning the exemption for medicine sold by prescription.

. Is the purchase of a machine by a commercial beekeeper used to process or package

honey or bee products for sale exempt from sales or use tax?

. Yes. The purchase of a machine by a commercial beekeeper used to process or package

honey or bee products for sale is exempt from sales and use tax if used in a facility whose
purpose is processing a product for sale. See Regulation 117-302.5(B). Code Section 12-

36-2120(17) exempts from the sales and use tax the sale or purchase of machines used in

processing and in agricultural packaging of tangible personal property for sale.

Types of machines exempt from sales and use tax include: honey extractor machines,
honey bottling and packaging machines, and processing tanks. The exemption in Code
Section 12-36-2120(17) does not apply to automobiles, trucks, or storage tanks.

. Are purchases by a commercial beekeeper of tools and other supplies that are “used

directly” in processing honey and other bee products for sale excluded from sales and use
tax?

. Yes. Purchases by a commercial beekeeper of tools and other supplies that are “used

directly” in processing honey and other bee products for sale are excluded from sales and
use tax under Code Section 12-36-120(3).

Code Section 12-36-120 defines the terms wholesale sale and sale at wholesale. Item (3)
of this section excludes from the tax as a wholesale sale “tangible personal property used
directly in manufacturing, compounding, or processing tangible personal property into
products for sale.” Regulation 117-302.1 defines “used directly” as used in this exclusion
to mean “the materials or products so used come in direct contact with and contribute to
bring about some chemical or physical change in the ingredient or component properties
during the period in which. ..processing takes place.”

Therefore, in order to qualify as an item “used directly,” the tool or supply purchased by
a commercial beekeeper must: (1) come in direct contact with the honey or other honey
product being produced and (2) contribute to bring about some chemical or physical
change in the ingredient or component properties of the honey or honey product during
the period in which the processing of the honey or honey product takes place.

Types of tools and supplies excluded from sales and use tax include: the honeycomb
knife used to cut the wax produced by the bees and the strainer, cheesecloth, or filter used
to remove debris or pollen. Tools used to maintain the hive or the area around the hive
(e.g., a weedeater) or to remove honey from the hive, do not qualify as an item “used
directly” since such tools are not used during the processing of the honey or honey
product.

8. Q. Is the purchase of electricity by a commercial beekeeper used in processing honey for
   sale exempt from sales and use tax?

A. Yes. The purchase of electricity by a commercial beekeeper used in processing honey for
sale is exempt from sales and use tax. Code Section 12-36-2120(19).

9. Q. Is the purchase of fuel by a commercial beekeeper to process honey exempt from sales
   and use tax?

A. Yes. The purchase of fuel by a commercial beekeeper used in processing honey for sale is
exempt from sales and use tax. Code Section 12-36-2120(9).

10. Q. Is the purchase of containers or labels by a commercial beekeeper used to package honey
    and bee products for sale exempt from sales and use tax?

A. Yes. The purchase of containers and labels used to package honey and bee products for
sale is exempt from sales and use tax under Code Section 12-36-2120(7). Items eligible
for this exemption include: glass jars or plastic containers for honey or bee products, jar
lids, container labels, and cardboard boxes to package the honey and bee products for
sale.

11. Q. Is the purchase of specialized clothing and protective equipment by a commercial
    beekeeper exempt from sales and use tax?

A. No. The purchase of specialized clothing and protective equipment (e.g., hoods, veils,
suits, gloves, and boots) by a commercial beekeeper to wear when handling honey bees is
subject to sales and use tax.

Note: The sale of clothing is subject to the sales and use tax except for clothing used in a
Class 100 or better clean room environment or clothing sold during the sales tax holiday
that is not used in a trade or business. Neither of these exemptions apply to a commercial
beekeeper. See Code Section 12-36-2120(54) and (57).

Sales by Beekeepers and Sales of Beekeeper Products — Exemptions and Exclusions

12. Q. Is the sale of honey bees exempt from sales and use tax?

A. Yes. The sale of honey bees is exempt from sales and use tax. Code Section 12-36-
2120(4).

13. Q. Is the sale of honey by a beekeeper exempt from sales and use tax?

A. The sale of honey by the original producer (commercial beekeeper) or a member of the
producer’s immediate family when sold in its “original state of production or preparation
for sale” is exempt from state and local sales and use tax. The exemption does not apply
if the commercial beekeeper processes the honey beyond the usual and customary
preparation for sale. For example, if a commercial beekeeper mixes flavors with the
honey, such as chocolate, then the beekeeper has processed the honey beyond its original

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14.Q.

state of production and the exemption in Code Section 12-36-2120(23) does not apply.
See Regulation 117-301.9, “Sales by Farmers.”

However, the sale of honey by someone other than the producer (commercial beekeeper)
or the producer’s immediate family, or the sale of honey that has been processed by the
producer beyond its original state of production, is exempt as “unprepared food” from the
state sales and use tax when sold for home consumption. The sale may be subject to local
sales and use tax unless the local sales and use tax law specifically exempts the sale of
unprepared food when sold for home consumption.'! Code Section 12-36-2120(75) and
Regulation 117-337. For example, the sale of honey at a local farmers market or grocery
store by someone other than the beekeeper, or the sale by the commercial beekeeper of
chocolate honey, qualifies for the state sales and use tax exemption for unprepared food
when sold for home consumption.

Is the sale of candles, lotions, or cosmetics that contain wax from honey bees exempt
from sales and use tax?

The retail sale of candles, lotions, or cosmetics that contain wax from honey bees are
subject to sales and use tax, whether sold by the commercial beekeeper or another
retailer. However, the wholesale sale of these products by a commercial beekeeper are
excluded from sales and use tax. See Code Section 12-36-120 defining a wholesale sale.

Administrative Issues — Use of Exemption Certificates

15.Q.

A.

How can a commercial beekeeper purchase agricultural supplies exempt from the sales
and use tax?

The Department has an exemption certificate specifically for farmers to use in purchasing
items exempt from sales and use tax. The exemption certificate is Form ST-8F, “Agricultural
Exemption Certificate.”

A commercial beekeeper can provide a retailer this exemption certificate to purchase one of
the items listed on the form tax free. This shifts the liability for the tax to the commercial
beekeeper. If such beekeeper uses an item for a non-exempt purpose, the commercial
beekeeper is liable for the tax, plus any applicable penalties and interest.

The ST-8F provides many exemptions, but the following exemptions applicable to
commercial beekeepers listed on the ST-8F are: food for honey bees (feed for livestock),
chemicals (medicine), building materials for the commercial housing of honey bees, certain
fuels, containers, and labels.

Note: The ST-8F can be used by a noncommercial beekeeper only for the purchase of food
used in the production or maintenance of honey bees.

' See SC Information Letter #21-6 or a successor document for guidance in determining applicable local
sales and use taxes by county on unprepared food.

16. Q. How can a commercial beekeeper purchase processing machines or agricultural
    packaging machines exempt from the sales and use tax?

A. The Department has an exemption certificate that can be used by commercial beekeepers to
purchase processing machines or agricultural packaging machines exempt from the sales
and use tax. The exemption certificate to be used is Form ST-8, “Exemption Certificate.”
This shifts the liability for the tax to the commercial beekeeper. If such beekeeper uses the
item for a non-exempt purpose, the commercial beekeeper is liable for the tax, plus any

applicable penalties and interest. The ST-8 provides other exemptions that are not applicable
to commercial beekeepers.

Note: The ST-8 cannot be used by a noncommercial beekeeper.

SOUTH CAROLINA DEPARTMENT OF REVENUE

s/W. Hartley Powell
W. Hartley Powell, Director

June 16, 2021
Columbia, South Carolina

Taxability of Purchases by Beekeepers
Summary of Exemptions and Exclusions

See Revenue Ruling #21-9

Items Purchased by Beekeeper

Code Section
and
Regulation

When Item is
Purchased by a
“Commercial
Beekeeper”

When Item is Purchased
bya
“Noncommercial
Beekeeper”

Honey Bees (Livestock)

Section 12-36-2120(4)
Reg. 117-301.1

Exempt

Exempt

Food for Honey Bees
e.g., sugar, syrup, and other food used in the
maintenance of bees

Section 12-36-2120(5)
Reg. 117-301.2

Exempt

Exempt

Building Materials to House Honey Bees for
Commercial Use
e.g., pre-made bee houses and frames,
hive bottoms, stands, lumber, hardware,
paint, and other component parts that
become part of a bee house

Section 12-36-2120(45)
Reg. 117-301.8

Exempt

Taxable

Chemicals (Including Medicine)

Section 12-36-2120(6)
Reg. 117-301.3

Exempt

Taxable

Medicine Sold by Prescription to Treat Honey
Bees

Section 12-36-2120(28)(a)
Reg. 117-332

Exempt

Exempt

Machines Used to Process or Package Honey
for Sale
e.g., honey extractor machine, honey bottling
and packaging machine, and processing tanks. It
does not include trucks or storage tanks.

Section 12-36-2120(17)
Reg. 117-302.5(B)

Exempt

Taxable

Tools and Supplies “Used Directly” in
Processing Bees and Bee Products for Sale
e.g., honeycomb knife to cut wax and strainer,

cheese cloth, or filter to remove debris.

Section 12-36-120(3)
Reg. 117-302.1

Exempt

Taxable

Electricity Used in Processing Honey and Bee
Products for Sale

Section 12-36-2120(19)
Reg. 117-302.4

Exempt

Taxable

Fuel Used in Processing Honey and Bee
Products for Sale

Section 12-36-2120(9)
Section 12-36-2120(15)(c)

Reg. 117-302.3

Exempt

Taxable

Containers and Labels Used to Package
Honey and Bee Products for Sale
e.g., glass jars, plastic containers,
jar lids, labels, container labels, and cardboard
boxes to package products for sale

Section 12-36-2120(7)
Reg. 117-301.4

Exempt

Taxable

Specialized Clothing
and Protective Equipment
e.g., hoods, veils, suits, gloves, and boots

No applicable exemption

Taxable

Taxable