Computers and computer accessories
A single personal computer or computer accessory purchase is tax free, up to $1,500 — as long as the products are for noncommercial home or personal use. While educational software is tax free, video games and MP3 players are not.
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Exempt
- Antivirus software
- Computer cables
- Blank CD
- Central processing unit
- Compact disk drives
- Computers
- Computer supplies
- Database software
- Educational software
- Finance software
- Greeting card software
- Hard drive (computer)
- Internet software
- Keyboard
- Memory
- Microphone
- Modems
- Monitor
- Motherboard
- Mouse
- Operational software
- Personal digital assistant devices
- Printers and cartridges
- Router
- Scanners
- Nonrecreational software
- Computer speakers
- Storage devices
- Video computer camera
- Web camera
- Word-processing software
- Zip drives
Taxable
- Action games
- Adventure games
- CD (music, voice or otherwise)
- Cellular telephones or any other device allowing for voice communication
- Controllers
- Computers for recreation (games and toys)
- Computer games
- Digital cameras
- Digital video cameras
- Games
- Gaming software (sports games, strategy games and videogames)
- Joy sticks
- MP3 players
- Music download software
- Rented computers or computer accessories
- Repair of computers or computer accessories
- Role playing games
- Software for gaming and entertainment
- Videogame devices