Exemptions from Sales Tax

Taxation Exceptions

While most items require sales tax, certain goods are exempt from the imposition of sales tax. These exemptions include:

  • Farm equipment
  • Food for home consumption
  • Food sold through vending machines
  • Gas, electricity or other similar resources for residential use
  • Low-emitting vehicles
  • Machinery and machine tools (as defined on form DR 1191)
  • Occasional sales by charitable organizations
  • Pesticides
  • Services, if billed to the customer as a separate item from goods

For more information regarding transactions subject to or exempted from the tax, view Resolution 06-01 regarding authorizing extension of the Adams County Capital Facilities and Transportation Tax.

Contact Us

If you still have questions about what items are tax exempt, please contact the Finance Department at 720.523.6050.