Purchases

Supplies

You must pay sales tax or use tax on purchases of supplies and other items that are used in providing your services. Examples of supplies include:

• Furniture.
• Computers.
• Tattoo tools such as tattoo machines, needles, tubes, tips, grips, covers, and power supplies.
• Body piercing tools such as forceps, calipers, pliers, dermal tools, closers, and clamps. 
• Supplies such as pens, paper, toilet paper, and tissues.

If your vendor does not collect sales tax, you must report use tax on the full value of the items, including shipping or delivery charges.

Purchases for resale

You do not have to pay sales tax or use tax on purchases for resale. You may provide your vendor with your reseller permit for these purchases. Examples of items you might purchase for resale include ink and body jewelry.

If you pay sales tax on items you resell, you may take a Taxable Amount for Tax Paid at Source deduction on your excise tax return. You can only take this deduction under the retail sales tax classification. You must keep copies of all purchase invoices or receipts for the purchases you deduct.