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Are there kinds of sales that are not subject to the Special County ROT for Public Safety, Public Facilities, or Transportation and that will not generate additional revenue?

Answer #230 -- ( Published 08/23/2005 10:28 AM | Updated 07/12/2017 10:41 AM )

Are there kinds of sales that are not subject to the Special County ROT for Public Safety, Public Facilities, or Transportation and that will not generate additional revenue?

Yes, Special County Retailers’ Occupation Tax for Public Safety, Public Facilities, or Transportation 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, motorcycle, 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 Special County Retailers’ Occupation Tax for Public Safety, Public Facilities, or Transportation.

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