Sales tax on balloons

I know this varies by state but I was just wondering if anyone knows if you have to pay sales tax on balloons (such as at a ppf event) since it is a product that you are technically handing the customer, or is it generally still considered a service?

the balloons themselves are about 5 cents each, so I consider it a service that I did the twisting...

But I don't have to charge tax on anything yet because my annual income isn't high enough for the government to want me to register for it. In my province, they don't want small businesses registering for tax numbers unless they are making a minimum amount (I think it's $20,000/yr in sales?)