| Asphalt (a grade of oil) & Road Mix | Regulated |
| Automobiles & Trucks – New & used | Regulated |
| Backhoes & Similar Equipment | Regulated |
| Bank Documents | Regulated |
| Bark – Decorative | Regulated |
| Bedding Plants | Exempt |
| Beer & Pop – Soda | Regulated |
| Bees – Apiary | Exempt |
| Beet Pulp – Dairy feed | Exempt |
| Bones – Animal | Regulated |
| Building Materials | Regulated |
| Cement – Dry, bulk, & bagged | Regulated |
| Cheese | Regulated |
| Chemicals – Dry, liquid, bulk, & bagged | Regulated |
| Christmas Trees | Exempt |
| Cider – Apple & vinegar | Regulated |
| Cinder Blocks | Regulated |
| Clay | Exempt |
| Coal | Exempt |
| Compost – Soil aid | Exempt |
| Concrete – Pre-cast | Regulated |
| Concrete – Wet | Regulated |
| Concrete Products | Regulated |
| Containers – Crates & boxes | Regulated |
| Corn Starch | Regulated |
| Cream & Butter – Bulk | Regulated |
| Dirt – Contaminated | Regulated |
| Dirt – Towed equipment to unload dirt is regulated | Exempt |
| Drilling Fluids | Regulated |
| Explosives | Regulated |
| Express & Small Packages | Regulated |
| Farm Equipment – Other than farm owned | Regulated |
| Fats – Animal | Regulated |
| Fertilizer – Dry, liquid, bulk, & bagged | Regulated |
| Firewood | Exempt |
| Fish – Live in tanks | Exempt |
| Flowers – Cut | Regulated |
| Fruits – Fresh | Exempt |
| Fruits – Processed | Regulated |
| Fur Bearing Animals | Exempt |
| Furniture – From factory/store, unless paid for by customer | Regulated |
| Furniture – Moving & storage | Exempt |
| Garbage – Refuse/trash | Regulated |
| Grain | Exempt |
| Grass – Sod | Exempt |
| Gravel – Towed equipment to unload gravel is regulated | Exempt |
| Gypsum | Regulated |
| Hay – Alfalfa | Exempt |
| Hazardous Waste | Regulated – Permit required |
| Heavy Equipment | Regulated |
| Heavy Hauling | Regulated |
| Hides | Regulated |
| Hogged Fuel | Regulated |
| Honey – Processed | Regulated |
| Hops | Exempt |
| Horses – Riding, show, race, & rodeo | Exempt |
| Household Goods | Exempt |
| Houses/Building | Regulated |
| Humus | Exempt |
| Insecticide | Regulated |
| Insulation | Regulated |
| Lava | Regulated |
| Liquor | Regulated |
| Livestock | Exempt |
| Livestock Feed/Silage | Exempt |
| Logging Equipment | Regulated |
| Logs | Exempt |
| Lumber & Lumber Products | Regulated |
| Machinery | Regulated |
| Mail | Exempt |
| Manure – Additives | Regulated |
| Manure – Fresh, dry, & dehydrated | Exempt |
| Masonry | Regulated |
| Meat & Meat Products | Regulated |
| Mercer Authority – Oil field equipment & supplies | Regulated |
| Metal & Metal Products | Regulated |
| Milk – Bulk | Exempt |
| Milk – Packaged | Regulated |
| Minerals – Concentrated or processed | Regulated |
| Minerals – Mined, unprocessed, Ore only | Exempt |
| Mining Equipment | Regulated |
| Mobile/Modular Homes | Exempt |
| Molasses | Regulated |
| Molasses – Livestock feed | Exempt |
| Mushrooms – Fresh | Exempt |
| Newspapers & Newsprint | Exempt |
| Nursery Stock (see individual item) | |
| Office Supplies | Regulated |
| Oil | Regulated |
| Onions – Bulk | Exempt |
| Onions – Packaged commercially | Regulated |
| Ore Concentrate – Processed | Regulated |
| Ores – Raw mine products | Exempt |
| Pallets | Regulated |
| Paper Products | Regulated |
| Passengers & Baggage | Regulated |
| Pearl Dust | Regulated |
| Peat Moss – Bagged | Regulated |
| Peat Moss – Bulk | Exempt |
| Peeled Posts & Poles | Regulated |
| Pesticide | Regulated |
| Pet Food | Regulated |
| Petroleum Products | Regulated |
| Piling | Regulated |
| Pit Run | Exempt |
| Plant Mix – Gravel mixed with Asphalt | Regulated |
| Plastic Tanks | Regulated |
| Poles | Regulated |
| Potato Starch | Regulated |
| Potato Waste – For cattle feed | Exempt |
| Potatoes – Processed | Regulated |
| Potatoes – Seed | Exempt |
| Potatoes – Unprocessed | Exempt |
| Poultry | Exempt |
| Recyclable Items | Regulated |
| Redi Mix – Wet | Regulated |
| Road Mix – Hot mix, cold mix, plant mix | Regulated |
| Rock – Towed equipment to unload rock is regulated | Exempt |
| Rough Lumber | Regulated |
| Salt | Regulated |
| Salvaged Vehicles | Regulated |
Sand – Towed equipment to unload sand is regulated
| Exempt |
| Sap – Maple | Exempt |
| Sawdust | Regulated |
| Scrap Iron | Regulated |
| Silage | Exempt |
| Soil Aid | Regulated |
| Steel & Steel Products | Regulated |
| Sugar Beets | Exempt |
| Tallow | Regulated |
| Top Soil – Towed equipment to unload top is regulated | Exempt |
| Waste Products | Regulated |
| Water | Regulated |
| Wheat – Farm | Exempt |
| Whey | Exempt |
| Wood | Regulated |
| Wood Chips | Regulated |
| Wood Pellets | Regulated |
| Wood Residuals | Regulated |
| Wood Shavings | Regulated |
| Worms | Exempt |
