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Taxable Grocery Items

Effective January 1, 2007

SALES TAX CHART

Tax Rate-7%

T-Taxable  

NT-Non-Taxable

 

Description
Taxable / Non Taxable
ace bandage T
air fresheners (household) T
alcohol (rubbing) NT
alcoholic beverages T
ammonia T
analgesics NT
ant traps T
antacids NT
antihistamine NT
aprons NT
arthritis rub NT
aspirin NT
Auto Supplies  
auto supplies - air fresheners T
auto supplies - antifreeze T
auto supplies - armorall/son of a gun T
auto supplies - ashtrays, cupholders, etc. T
auto supplies - car wash soap T
auto supplies - car wax     T
auto supplies - chamois T
auto supplies - de-icer (windshield/lock) T
auto supplies - dry gas T
auto supplies - fuel injection cleaner T
auto supplies - funnels T
auto supplies - gas treatment T
auto supplies - ice scrapers T
auto supplies - leather cleaner T
auto supplies - motor oil T
auto supplies - snow brushes T
auto supplies - tire gauges T
auto supplies - towels/rags T
auto supplies - upholstery cleaner T
auto supplies - vinyl cleaner T
auto supplies - windshield washer fluid T
auto supplies - windshield wipers T
aveeno bar T
Baby Bottles  
baby bottles - glass T
baby bottles - nipples T
baby bottles - plastic T
baby bottles - plastic disposable liners T
baby lotion T
baby oil T
Baby Powder  
baby powder - medicated NT
baby powder - non-medicated T
baby wipes T
Bags  
bags - paper T
bags - plastic T
Baking Cups  
foil T
paper T
baking pans (foil) T
Balloons  
balloons - helium T
balloons - regular T
Band Aids  
medicated T
regular T
bandages (gauze) T
barbecue grills T
baskets T
Bath  
bubble bath T
crystals/beads T
milks T
oils T
powders T
salts T
sitz T
tablets T
batteries T
batteries spec for hearing aids NT
ben gay NT
bleach T
bleach for skin T
blistex (medicated) NT
blood glucose monitors for home use NT
blood pressure machines for home use NT
bracesankle, knee T
Breath Fresheners  
candy type T
capsules T
spray T
brooms T
burn lotion      *no tax if med NT*
burn ointment NT
butane T
buttons T
calamine lotion NT
Candles  
regular T
religious T
candy T
canes NT
Canning  
jars/lids T
paraffin wax T
preservatives T
Cassette Tapes  
blank T
pre-recorded T
castor oil NT
Chairs  
beach T
lawn T
chapstick NT
charcoal  
charcoal fluid T
cigarettes T
cigars T
cleaning liquids/powders T
Clothes Hangers  
metal T
plastic T
wood T
clothes pins T
clothing NT
Coffee  
coffee filters (paper) T
coffee brewed T
coffee unbrewed NT
cold/cough remedies NT
colognes/perfumes T
Contacts  
cases T
cleaning solutions T
wetting solutions NT
contraceptives T
except creams, foams and jellies and NT
medicated condoms NT
cooking spray (pam) NT
cooking utensils T
cooking wine (food stampable) NT*
*no tax if non-alcoholic  
Coolers  
plastic (igloo) T
styrofoam T
Cosmetics  
blush T
cuticle remover T
eyebrow pencils T
eye liners T
eye make-up remover T
eye shadows T
foundation T
lipsticks T
make-up remover T
mascara T
nail files T
nail polish T
nail polish remover T
pressed powder T
wrinkle remover/concealer T
Costumes  
adult NT
for children NT
masks T
Cotton Balls  
sterile T
unsterile T
Cotton Swabs  
sterile T
unsterile T
Cough Drops  
candy type T
medicated T
regular T
Cups  
paper T
plastic T
styrofoam T
DecAcake  
colored sugar NT
edible toppings (flowers, etc.) NT
gel NT
icing NT
decorations (paper) T
dental floss T
denture products T
deodorants/antiperspirants T
depends NT
desenex (medicated) NT
Detergent  
dish T
laundry T
diabetic test prod (strips/tapes) T
diapers (plastic) NT
Diet  
candy    T
drink mixes (liquid not powdered) T
drinks(excluding coffee, tea, or that contain T
more than 50% pure juice)  
food NT
pills T
products that replace an entire meal NT
dish towels (cloth) T
disinfectants T
door mats T
Douches  
betadine T
medicated NT
regular T
Drinks  
chocolate (yoo hoo) (water) T
hershey chocolate drink (milk) NT
nutritional (boost, ensure) NT*
*meal replacement no tax  
soda T
soft drinks (carbonated) T
soft drinks (non-carbonated) T
sports (gatorade) T
Drink Mixes  
cocktail mix (carbonated) T
cocktail mix liquid (noncarbon) T
cocktail mix package T
soft drink mix (non-carbonated) T
dusting powder T
ear plugs T
easter egg color/paint T
elastic   *for clothing" T
Epson Salt  
garden T
medicinal NT
extension cords T
extracts (food) NT
eye drops (visine) NT
eye washes T
fabric softeners T
Face -- See Skin Care  
fans T
fertilizer T
film T
film processing T
firelog (processed) T
first aid kits T
Flags  
Missing in Action (MIA) NT
Prisoner of War (POW) NT
State of RI NT
USA NT
all others T
flashlights T
flatware T
Flowers  
artificial T
live T
fly swatters T
fly tape T
Food Products: See Notice for Details NT
food coloring T
Foot/Shoe  
athlete foot treatment NT
bunion cushion/pad (non med) T
bunion remover (med) NT
callus cushion (non med) T
callus remover (med) NT
corn cushion (non med) T
cornpad remover (med) NT
deodorant (spray/powder) T
dri foot T
foot file T
foot soap T
foot spray (desenex) NT
innersoles (for comfort) NT
laces NT
lifts for heels T
odor eaters T
powder for infections NT
shoe brushes T
shoe polish T
frothee T
gardening tools T
Gift Wrapping Accessories  
bows T
boxes T
tags T
wrapping paper T
glass cleaner T
glasses (drinking) T
Gloves  
athletic T
casual NT
garden/work T
leather NT
rubber T
glue T
greeting cards T
grill (bbq) scrapers T
Hair  
barrettes T
bows T
brushes/combs T
coloring/dyes/tints T
conditioners/crm rinses T
home perms T
mousse/gel/styling lotions T
oils T
sprays T
hair bleach (body) T
hair remover (body) lotion/crm/wax T
handkerchiefs T
hardware/tools T
headache remedies NT
heating pad T
hemorrhoid relief/treatment NT
hibachi T
hot water bottles T
hydrogen peroxide NT
ice bags T
Ice Cream Toppings  
jimmies T
syrup NT
ice cubes T
ice pack (chemical) T
iced tea (if contains sweeteners taxable) NT
Incontinence  
briefs NT
pads NT
insect repellent T
insecticide-house/garden T
iodine NT
juices (100% pure juice) NT
juice drinks (if greater than 50% juice) NT
juice drinks (if 50% or less juice) T
kool aid powdered NT
laxatives NT
leotards/tights NT
light bulbs T
lighter fluid T
Lip Balm  
medicated (used to mitigate, treat or prevent disease and which contains a drug facts panel) NT
non-medicated T
Lotions/Creams -- See Skin Care  
lozenges T
Lunch Bags  
paper T
plastic T
maps T
matches (box) T
medicine (non-prescription) NT
medi dropper T
medi feeder T
menstrual cramp relievers NT
mineral ice NT
mineral oil NT
mops T
moth balls / flakes T
mouse traps T
Mouthwash  
antiseptic  T
dental rinse (plax/act) T
listerine T
medicated (cepacol) T
regular T
napkins T
nasal aspirator T
nasal decongestant spray NT
nicotine gum T
nicotine patches T
night lights T
nose plugs T
notebooks T
nursing pads NT
nuts NT
nuts*coated with sugar, choc or candy T
oven cleaners T
Oven Cooking Bags  
paper T
plastic T
oxy NT
pantyhose NT
paper bags T
paper decorations T
perfumes/colognes T
petroleum jelly NT
Pets  
flea & tick collars T
flea & tick spray T
food T
medical supplies T
medicine NT
shampoo T
shampoo (flea & tick) T
toys T
vitamins T
Plants  
food (miracle gro) T
plants (human consum) T
regular T
plastic T
plastic cutlery T
Plates  
chinet (cardboard) T
paper T
plastic T
plastic coated T
regular dishes T
styrofoam T
playing cards T
popcorn NT
popcorn*coated with sugar, choc or candy T
pot holder T
potting soil T
pots and pans T
pregnancy test kits T
pumpkins (painted) T
pumpkins (non-painted) NT
rainhoods NT
rainwear NT
raisins NT
raisins*coated with sugar, choc or candy T
razor blades T
Reading Materials  
bibles (prayer books) T
comic books T
dictionaries T
encyclopedias T
magazines (monthly) T
magazines (weekly) T
newspapers NT
paperbacks T
puzzle books T
tv guide T
refrigerator deodorizers T
rock salt T
rogaine hair restorer NT
Rug  
cleaners/shampoos T
deodorizers T
sandals NT
sandpaper T
sanitary napkins T
scissors T
scouring pads (not steel wool) T
scrub brushes T
sea breeze T
seeds for plants (fruit/veg bearing)and fruit trees T
seeds (non-edible) flowers/plants  T
Sewing  
kits T
needles T
Shampoos  
dandruff T
medicated   T
regular T
shaving creams T
shelf paper/liners T
shower caps T
Skin Care  
soaps T
creams and lotions T
except creams and lotions used to mitigate, treat or prevent disease and which contain a drug facts panel NT
sleep aids NT
slippers NT
sneakers NT
socks NT
sponges T
sports crème NT
squeegee scraper T
Stain Remover  
clothing T
rug T
Starch  
corn (for babies) NT
corn (for food) NT
laundry T
static guard spray T
stationery T
steel wool T
steel wool with soap T
stomach remedies NT
Straws  
paper T
plastic T
styptic pencil T
Sun  
medicated treatment NT
suntan lotion T
sunglasses (non-prescription) T
Tablecovers  
cloth  T
paper T
plastic T
plastic coated T
talcum powder T
tampons T
Tape  
duct T
freezer T
masking T
plastic T
scotch T
surgical T
tape measures T
Teeth  
ache relief NT
baby teething remedies NT
telephone calling cards T
thermometer covers (disposable) T
thermometers (fever - disposable)  T
thermometers (fever - reusable)  NT
thread T
tile cleaners T
Tissues  
facial T
toilet T
toilet bowl cleaners T
toothbrush T
toothpaste T
toothpicks T
top soil T
Towels  
cloth T
paper T
toys/games T
Trash bags  
paper T
plastic T
twine T
umbrellas T
Vacuum Cleaner Bags  
cloth T
paper T
plastic T
vaporizers NT
Video Cassettes  
blank T
pre-recorded T
vitamins T
Water  
bottled NT
carbonated NT
carbon naturally NT
distilled T
flavored T
mineral flavored T
mineral regular NT
spring NT
waxed paper T
Wipes  
dry (rayon) handi wipes T
wet (paper based) T
witch hazel NT
Wraps (food)  
foil T
paper T
plastic T
zippers for clothing T