Partial List of Taxable Business Activities
Sales of taxable items at retail.
Repairs or alteration of tangible personal property.
Rentals, leases, or licenses to use real property (for example, commercial office space, mini-warehouses, or short-term living accommodations).
Rentals of short-term living accommodations (for example: motel/hotel rooms, beach houses, condominiums, timeshare resorts, vacation houses, travel parks, etc.).
Rental or lease of personal property (for example, vehicles, machinery, equipment, or other goods).
Charges for admission to any place of amusement, sport, or recreation.
Operating private membership clubs that provide recreational or physical fitness facilities.
Manufacturing or producing goods for sale at retail.
Importing goods from any state or foreign country, for sale at retail or for use in the business or for pleasure.
Selling service warranty contracts.
Ordering and using, on a regular basis, mail-order products on which no sales tax was charged.
Operating vending or amusement machines.