Sales Tax Holiday - To learn more about this year's Sales Tax Free Week, click here

Gas Tax - For updated information on the Suspension of the Motor Fuels Tax click here

Sales tax relief for sellers of meals: - Click here for updated information

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Ruling 89-91, Gift Certificates

The purchase of a gift certificate is not subject to sales and use tax. The gift certificate is deemed to be consideration at the time it is redeemed by the retailer.

The sales or use tax applies to the total sales price for the purchase of taxable merchandise when the gift certificate is redeemed by the retailer.



September 6, 1989