Sales Tax Exemptions




2012
THE NEW ZEALAND GAZETTE
No. 83

Item No. Goods
78—continued EQUIPMENT, APPARATUS, AND MATERIALS, ETC.—continued

Goods EXEMPT under Item 78—continued
Vibrators and other devices peculiar to the conversion of one type of electric current to another.
Voltage regulators.
Wires and cables, insulated.
Wall plugs and sockets therefor.
Vacuum units for operating distributors of motor vehicles.
Power control units consisting of a step down transformer, a choke and a variable resistance, and used in the operation of electric toy train sets.
Goods NOT EXEMPT under Item 78—
“Harness” and wiring sets for motor vehicles, made up. |
| 82 | GENERATORS, ELECTRIC—
Goods EXEMPT under Item 82—
Generating sets, direct current, miniature, as defined in Part 16 of the Electrical Wiring Regulations. |
| 84 | ELECTRIC HEATING AND COOKING APPLIANCES—
Goods EXEMPT under Item 84—
Demisters and defrosters, windscreen, electrically heated.
Hair and hand driers, electric. |
| 86 | ELECTRIC LAMPS, INCLUDING TORCHES, BUT EXCLUDING LAMPS PECULIAR TO USE ON MOTOR VEHICLES; ALSO BULBS AND TUBES FOR THE PRODUCTION OF ELECTRIC LIGHT—
Goods EXEMPT under Item 86—
Lampholders and adaptors for use therewith.
Lampshades.
Photographic safelights.
“Trouble lamps” or “Inspection lamps” for use in garages and factories (electric lamps in a protected hand-holder used as an extension flex).
Watertight and gastight fittings for electric lights.
Goods NOT EXEMPT under Item 86—
Sealed beam spotlights. |
| 87 | ENGINE PACKING—
Goods EXEMPT under Item 87—
Asbestos millboard.
Boiler lagging.
O-Rings.
Packing rings composed of material impregnated with graphite or grease, whether in the form of split rings, rings in segments, or washers.
Sheet packings made from rubber reinforced with layers of textile.
Sheet packings similar in appearance to waterproofed paper or cardboard, specially treated to render them impervious to oil or water. |
| 88 | ENGINES OTHER THAN THOSE FOR MOTOR VEHICLES AND MOTOR CYCLES—
Goods EXEMPT under Item 88—
Mufflers, pistons, cylinder sleeves, and piston rings, suited for use on engines other than motor vehicle and motor cycle engines. |
| 91 | EYES, ARTIFICIAL—
Goods NOT EXEMPT under Item 91—
Eye movements for toys. |
| 96 | FILTERS AND FILTERING MEDIA AND BASE EXCHANGE MEDIA FOR WATER SOFTENING—
Goods EXEMPT under Item 96—
Zeolites for water purification. |
| 97 | FIREARMS, AMMUNITION, AND EXPLOSIVES (EXCLUDING FIREWORKS)—
Goods EXEMPT under Item 97—
Air guns, air pistols, air rifles, all kinds.
Cartridges for use with hammers for driving studs into walls, etc.
Cartridges blasting.
Detonators.
Fuses, blasting.
Gun cases.
Pellets, air rifle.
Percussion caps. |
| 98 | FIREFIGHTING EQUIPMENT PECULIAR TO USE BY FIRE BRIGADES, OR IN FIRE EXTINGUISHING, AND SUCH OTHER ARTICLES AS MAY BE APPROVED BY THE MINISTER; CHEMICAL FIRE EXTINGUISHERS—
Goods EXEMPT Under Item 98—
Asbestos blankets.
Hose bandages, cradles, driers, and ramps.
Sprinklers and fire alarm installations, automatic, and fire protection installations using chemical foam solutions or carbon dioxide gas.
Steel towers for drying fire hoses.
Strainers, metal, and basket.
Street fire alarm boxes. |



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💰 Sales Tax Exemptions for Various Equipment (continued from previous page)

💰 Finance & Revenue
Sales Tax, Exemptions, Electrical Equipment, Heating Appliances, Lamps, Firefighting Equipment, Engines, Filters, Firearms