Most food is exempt from sales tax. If a purchaser does pay sales tax on a purchase, it may later take a credit on its sales tax return for the amount of tax that is paid to the original seller. Taxable food and beverage items may be purchased for resale without tax if the purchaser gives the seller a properly completed Form ST-120, Resale Certificate. 2Pet food purchased for guide, hearing and service dogs is exempt. Dietary supplements are not medicines, nor should they be considered a substitute for food. Additional resources relating to sales of food and beverages (e.g., sales by restaurants, sales from vending machines, or sales of candy or sandwiches) are listed at the end of this bulletin.