Goods and Person Exempted from Sales Tax

Goods and Person Exempted from Sales Tax

The following goods are exempted from Sales Tax

• Live animals
• Unprocessed food
• Vegetables
• Medicines
• Machinery
• Chemicals
• Etc

The following person are exempted from Sales Tax

• Schedule A : Class of person, e.g. Ruler of States, Federal of State Government Department, Local Authority, Inland Clearance Depot, Duty Free Shop
• Schedule B : Manufacturer of specific non taxable goods – exemption of tax on the acquisition of raw materials, components, packaging to be used in manufacturing activities
• Schedule C : Registered manufacturer – exemption of tax on the acquisition of raw materials, components, packaging to be used in manufacturing of taxable foods

 
Sources: Proposed Sales Tax (Goods Exempted From Sales Tax) Order

Download the Sales Tax Exemption Application form for more information.

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