General sales tax schedules

The schedules attached to the General Sales Tax Law listing exempt goods and services, reduced rates and items subject to the special tax.

Plain-language explanation

When working out the right rate for a good or service, or checking an exemption, before invoicing or filing a return.

Rates and schedules change through periodic decisions, so always refer to the version published on the department's website.

This explanation is for general awareness and does not replace the official text or professional advice.