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General Guidelines CLOTHING - EXEMPT. CLOTHING ACCESSORIES OR EQUIPMENT ? TAXABLE. FOOD, FOOD PRODUCTS, AND BEVERAGES - TAXABLE. GROOMING AND HYGIENE PRODUCTS - TAXABLE. MEDICAL EQUIPMENT AND SUPPLIES - EXEMPT. OVER-THE-COUNTER DRUGS - EXEMPT. PROTECTIVE EQUIPMENT ? TAXABLE. SPORTS OR RECREATIONAL EQUIPMENT ? TAXABLE.
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