Taxation Statistics 1998-99 Table 4: Sales tax Sales tax rates applying to selected goods
Goods Air conditioners (household) Aircraft Art (original works) Baby bottles Baby car seat/capsule Bandages & bandaids Bathroom fittings and sanitary ware BBQs Beds, bed linen Beer Beverages -Cocoa -Coffee -Cordials (containing < 25% fruit juice) -Fruit/vegetable juice (cont. at least 25% juice) -Milk - Milk (flavoured) -Other juices -Soft drink -Tea -Water Bicycle helmets Biscuits Books Brooms Building materials (eg bricks, windows, timber, doors) Cameras (still, video & digital) Carpets (household) CD players Rate 12% Exempt Exempt 12% Exempt Exempt 12% 12% 12% 37% Exempt Exempt 22% 12% Exempt 12% 22% 22% Exempt Exempt Exempt 12% Exempt 12% Exempt 22% 12% 22% Goods CDs & audio tapes Cigarettes Clothes, incl.hats & shoes (but not fur coats) Cold & flu tablets Computers (incl.scanner, printer, paper, modem, keyboard) Confectionery Contraceptives Cosmetics Cotton wool, incl. Cotton buds Crockery Curtains & blinds Cutlery Dishwashing liquid & detergents Drugs & medicines Elastic Electric cord Electrical fittings (fixed) Facial tissues Fax machines & paper Feminine hygiene products Flour Food (bread, meat, fruit, vegetables etc but not including confectionery, savoury snacks, biscuits etc) Fur coats Furniture (household) Furniture (professional office) Rate 22% Exempt Exempt Exempt 22% 12% Exempt 22% Exempt 12% 12% 12% 22% Exempt 12% 22% Exempt 22% 22% Exempt Exempt Exempt 32% 12% 22%
Taxation Statistics 1998-99 Table 4: Sales tax Sales tax rates applying to selected goods
Goods Garden hoses Gas bottles Handbags & luggage Hot water systems Ice-cream Jewellery Kitchen sinks Kitchen utensils Ladders Lawnmowers Magazines Matches Mattresses, mattress protectors, pillows Moisturisers & other skin creams (non-medicated) Motor vehicles and accessories Motor vehicles (luxury) Musical instruments Nails & screws Nappies Newspapers Nuts & bolts Rate 22% Exempt 22% 12% 12% 32% 12% 12% 22% 22% Exempt 12% 12% 22% 22% 45% 22% Exempt Exempt Exempt Exempt Radios Razors & shaving creams Refrigerators (household) Rubbish bins Seedlings Sewing machines Sewing needles Sewing thread Shampoos & conditioners Ships (but not those used for pleasure, sport or recreation) Smoke detectors Soap & shampoo Sponges & dishcloths Stationery 22% 22% 12% 12% Exempt 12% 22% Exempt 22% Exempt 22% 22% 12% 22% Goods Ornaments Ovens, conventional & micro-wave Paints, household Pet food Photos Pillows Pots, pans & baking dishes Rate 22% 12% Exempt 22% 22% 12% 12%
Taxation Statistics 1998-99 Table 4: Sales tax Sales tax rates applying to selected goods
Goods Taps Telephones Televisions & antennae Tie pins, cuff links Timber Toasters Tobacco Toilet paper Toilets Tools Toothbrushes Toothpaste Towels & washers Toys Umbrellas Rate Exempt 22% 22% 32% Exempt 12% Exempt 22% 12% 22% Exempt 22% 12% 22% 22% Goods Vacuum cleaners & carpet cleaners (household) Video cameras Video cassettes, blank & pre-recorded Video players Wallpaper Washing machines (household) Washing powder, bleaches etc Watches, clocks Wedding rings Wheel barrows Wine Yarns & threads Rate 12% 22% 22% 22% Exempt 12% 22% 22% Exempt 22% 41% Exempt