While we're on the topic, businesses that usually include the tax in the price so it comes out to a flat price:
-Bars and some restaurants (typically family-oriented ones don't but ones that are basically just a bar that serves food do. Even family restaurants typically include the tax on drinks.)
-Movie theaters. Both for the ticket price and concessions. I wonder if this is to give the impression that movie tickets are exempt from tax and encourage people to come more. There's an indie one here that gives you a receipt if you pay with a credit card that shows the actual ticket price and the tax which I was a little stunned to see.
-Sporting events and the concessions. Like movie concessions this might also have to do with the fact that it's already so overpriced paying tax would be seen as insult to injury.
-Massage parlors.
I suspect that even very clinical entirely therapeutic ones do the same too even though I've never been to one. What I do wonder is how the ones I go to log and pay tax on the "upgrades".
Also I've never paid anything but flat rates for show merch but I understand that the big tours and venues pay it which is why they carefully document everything they sell, so that probably also counts. The small ones don't pay it but it's not like they're going to get in any trouble for it, not much different than a yard sale.* I've also noticed buying a ticket online includes sales tax, you don't get charged at the door, I'm going to guess that big venues just include the tax into door prices and small venues just don't pay the tax.
*One exception is if they're on an international tour and all sorts of tariffs and crap is included. I've read message board threads with hints for ways for bands to smuggle merch across the border or hide the fact that they're a touring band. Unfortunately Canadian cities often get skipped in tour dates due to the logistics of this.