Are there kinds of sales that are not subject to Home Rule Sales Tax and that will not generate additional revenue?

Yes. Home rule sales tax does not apply to the sales of 

  • tangible personal property that is titled or registered with an agency of this state’s government, (e.g., cars, trucks, boats, motorcycles, trailers, snowmobiles, aircraft), and
  • food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food which has been prepared for immediate consumption) and prescription and non-prescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics.

    Note: Certain candy (even though it may be consumed off the premises where it is sold) as well as grooming and hygiene products (even if they may be considered “medicines”) are subject to the Home Rule Sales Tax.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.