Computers and Computer-Related Accessories
The exemption applies to an eligible item selling for $1,000 or less per item when purchased for noncommercial home or personal use. This exemption does not apply to sales of personal computers or computer-related accessories for use in a trade or business; or to sales in a theme park, entertainment complex, public lodging establishment, or airport.
The term “Personal computers” includes electronic book readers, laptops, desktops, handhelds, tablets, and tower computers. The term does not include cellular telephones, video game consoles, digital media receivers, or devices that are not primarily designed to process data.
“Personal computer-related accessories” includes keyboards, mice (mouse devices), personal digital assistants, monitors, other peripheral devices, modems, routers, and nonrecreational software, regardless of whether the accessories are used in association with a personal computer base unit. Computer-related accessories do not include furniture or systems, devices, software, or peripherals that are designed or intended primarily for recreational use. The term “monitor” does not include a device that includes a television tuner.
Examples of Exempt Computers and Computer-Related Accessories:
- Cables (for computers)
Car adaptors (for laptop computers) - Central processing units (CPU)
- Compact disk drives
- Computer for noncommercial home or personal use: Desktop, Laptop, Tablet
- Computer batteries
- Computer towers consisting of a central processing unit, random-access memory, and a storage drive
- Data storage devices such as: Blank CDs, Diskettes, Flash drives, Jump drives, Memory cards, Portable hard drives, Storage drives, Thumb drives, Zip drives
- Software such as: Antivirus, Database Educational, Financial, Word processing
- Speakers (for computers)
- Storage drives (for computers)
- Tablets
- Web cameras
- Docking stations (for computers)
- Electronic book readers
- Hard drives
- Headphones (including “earbuds”)-
- Ink cartridges (for computer printers)
- Keyboards (for computers)
- Mice (mouse devices)
- Microphones (for computers)
- Modems
- Monitors (except devices thatinclude a television tuner)
- Motherboards
- Personal digital assistant devices (except cellular telephones)
- Port replicators
- Printer cartridges
- Printers (including “all-in-one” models)
- RAM – random access memory
- Routers
- Scanners
Examples of Taxable Computers and Computer-Related Accessories:
- Batteries (regular)***
- Cases for electronic devices (including electronic reader covers)
- CDs and DVDs (music, voice, pre-recorded items)
- Cellular telephones (including smart telephones)
- Computer bags
- Computer paper
- Computers designed and intended for recreation (games and toys)
- Copy machines and copier ink and toner
- Digital cameras
- Digital media receivers
- Fax machines – stand alone
- Furniture
- Game controllers joysticks, nun chucks)
- Game systems and consoles
- Games and gaming software
- MP3 players or accessories
- Projectors
- Rented computers or computer-related accessories
- Smart telephones
- Surge protectors
- Tablet cases or covers
- Televisions (including digital media receivers)
- Video game consoles
Contact us to receive a quote for your computer and computer-related back to school needs!