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