Houston Texas Grocery and Convenience Stores Taxable Nontaxable Sales
Examples of Taxable Items
• adhesive tape • alarm clocks • ale • aluminum foil • ammonia • ammunition • appliances • automotive items (oil, transmission fluid, antifreeze, etc.) • baby care products (oil, lotion, powder, etc.)** • baby clothing • bags • baskets • batteries • beauty supplies • beer • birdseed (except wild birdseed) • bleach • books • breath mints • brooms • brushes • bubble bath • calendars • cameras • candles • candy* • canning supplies • carbonated beverages* • cards • cassette tapes • charcoal briquettes • charcoal lighter fluid • Christmas trees and decorations • cigarettes • cigarette lighters • cleaners • clothespins • clothing • coffee pots • cologne • contact lens care items*** • cosmetics • costumes • cotton balls*** • cough drops** • dental floss • detergent • deodorant (not including antiperspirant) • deodorizers • diapers • diluted juices (50 percent or less fruit juice)* • dishcloths and towels • dishes • disinfectant • distilled spirits • drinks (soft drinks – canned, bottled, frozen or powdered, including all ades and punches)* • dye • eating utensils • electrical supplies • electronic equipment • eyeglasses • fabric softeners • fertilizer • film • fishing tackle • firearms • flashlights • floor wax • flower seeds • flowers • flyswatters • freezer paper and tape • furniture • fuses • garbage bags • garden supplies • gift wrap • glassware • gum • hair care products (shampoo, spray, conditioner, etc.) • hair coloring • hairpins and accessories • hammers • hardware • housewares • ice • ice chests • ice cream salt • ice cream sundries (sold individually; not taxable when sold in packages of two or more) • insecticides • irons • jars • jewelry • keys • kitchenware • laundry detergent and additives • lawn chairs • light bulbs • liquor • lotions** • lubricants • lye • matches • magazines • mops, mop handles and mop heads • mothballs and spray • motor oil • mousetraps • movies • nails • notebooks • nuts (candy-coated)* • nursery stock (except annual vegetable plants) • paper items (all) • paraffin • peat moss • pencils and pens • perfume • pet food • pet supplies • photo processing • pictures and frames • pipes • plastic items • poisons • polish • popsicles • popcorn (when candycoated or sold hot in the store) • pots and pans • powder (face, body and cleaning) • prophylactics • razors and blades • rental items • ribbons • sandwiches (except frozen) • sandwich bags • school supplies • scouring pads • shaving cream and lotion • shampoo and rinses • shoelaces • silverware • snuff • socks • soap and detergent • soft drinks (carbonated and non-carbonated)* • sponges • sports equipment • sprays • starch • stationery and cards • sunglasses • tape (packaging) • tape recorders • thread and sundries • toilet tissue • tools • toothbrushes • toothpaste (nonfluoride)** • toothpicks • toys • tobacco products • towels • videotape (sales and rentals) • watches and clocks • water softeners • water softener salt • wax removers • whisk brooms • wine • wire • water (when flavored) * Unless purchased with food stamps or the Lone Star Card ** Unless required by the FDA to be labeled with a Drug Facts panel or sold to an individual with a prescription ***Unless the customer presents an exemption certificate stating that the cotton balls will be used exclusively for wound.
Examples of Nontaxable Items
Baby Products • baby food – canned, packaged, etc. • milk – canned, dry, etc. • formula • medicated products Bakery Items – fresh, canned, or frozen • biscuits • bread • cakes • cookies • croutons (plain and seasoned) • dinner rolls • doughnuts • pies • pizza crusts • soft pretzels • tortillas Baking Supplies • almond paste, marzipan • baking chocolate (blocks and chips) • cake mixes • canned fillings • cookie mixes • cooking oils, shortening and lard • cornmeal • dried fruits • edible cake decorations (sprinkles, confetti, etc.) • flour • food coloring (liquid, gel and powdered) • icing and icing mixes • leavening agents (baking powder, baking soda, yeast) • marshmallows • molasses • muffin mixes • nuts (not candy-coated) • seasonings (salt, pepper, herbs, spices, etc.) • spices • sugar • sugar substitutes • syrups Condiments and Spices • catsup • herbs • mayonnaise • mustard • pickle relish • pickles • salad dressings (mixes or bottled) • salsas (canned and fresh) • sauces and liquid seasonings (fresh, canned and bottled) • spices • vinegar Dairy Products • butter and margarine • cheese and cheese foods, including cottage cheese and cream cheese • cream (whipping, half and half, heavy, etc.) • creamers • lactose-reduced milks and dairy products • milk and milk substitutes (canned and dry) • sour cream • yogurt Beverages • coffee (beans, ground and instant) • coffee flavorings (powdered and liquid) • fruit and vegetable juices (more than 50 percent fruit or vegetable juice, canned, bottled or frozen) • meal replacements • tea (including herbal teas) • water (carbonated or non-carbonated, nonflavored) Eggs and Egg Substitutes • egg substitutes (fresh and frozen) • fresh eggs Grains and Pasta • beans • cereals • granola (bulk and packaged) • pastas (fresh, canned and dried) • pasta mixes • rice • spaghetti Ice Cream, Ice Cream Substitutes and Ice Cream Sundries • frozen yogurt • ice cream (pint or larger containers) • ice cream sundries (ice cream bars, ice cream sandwiches, etc. sold in prepackaged units containing two or more sundries. Popsicles that are not ice cream sundries are taxable regardless of the quantity in a package unless the popsicles are more than 50 percent juice.) • sherbet Meat, Poultry and Fish • canned meats • dried meats • deli meats • fresh and frozen beef, poultry, pork and fish • lunch meats • meat substitutes • sausages Nutritional Supplements (product must contain a Supplement Facts panel) • herbal products • mineral products • vitamins Over-the-Counter Drugs and Medicines (When required by the FDA to be labeled with a Drug Facts panel) • acne treatment products • allergy treatment products • analgesics • antacids • antibacterial personal care items (hand sanitizer, wipes, soap • antibiotic topical ointment • anti-diarrhea and antinausea products • anti-fungal products • antihistamines • antiperspirants • antiseptic sprays, creams and lozenges • cold remedies • cough suppressants • dandruff products • expectorants • head lice treatments • hemorrhoid treatments • insect bite treatments • laxatives • nicotine gum or patches and smoking cessation aids • pain relievers (aspirin, ibuprofen, acetaminophen) • sedatives and sleep aids • sunscreen • toothache treatments
Taxable and Nontaxable Sales Other Categories • frozen meals • meal replacements (bars, powders and drinks) • packaged mixes for beef, fish, pork and poultry • packaged mixes for vegetables, beans and rice • sauces (pasta, tomatoes, garlic) • soups (canned, dry mix or frozen) Snacks • breakfast bars • chips • crackers • granola bars • nuts (not candy-coated) • popcorn • pretzels • protein, nutrition or sports bars (unless labeled and marketed as candy) • snack mix • trail mix • yogurt bars Produce • canned fruits and vegetables • dried fruits and vegetables • fresh fruits and vegetables (bulk, wrapped or packaged) • frozen fruits and vegetables Wound Care Items • adhesive bandages(including strip adhesive bandages, large adhesive bandages and butterfly closures) • corn cushions • gauze rolls and pads • liquid bandage products • medical tape
Houston Texas Grocery and Convenience Stores Taxable Nontaxable Sales
