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What is Sales and Use Tax NOT Applicable to? <br />■ Five General Exemption Categories <br />— Necessities of Life <br />• Food products (unless heated), purchases made with CALFRESH Benefits, health <br />related, housing (i.e. utilities, rental of furnishings) <br />— General Public Benefit <br />• Alternate energy, museums and public art exhibits, non -profits, out-of-state <br />military purchases <br />— Industry Benefit <br />• Transportation related industry (i.e. motor vehicle fuel, air carriers, entertainment <br />industry) <br />— Exclusions by Definition <br />• Admission charges, sales price/gross receipts, services <br />— Others Exemptions, Exclusions, or Credits <br />