Difference between revisions of "Taxable Codes by State"
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− | = Alabama = | + | == Alabama == |
{| class="wikitable" | {| class="wikitable" | ||
|+ | |+ | ||
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'''*'''State may require Region/Area/Section to pay Use tax if sale tax was '''not paid''' at the time of purchase. | '''*'''State may require Region/Area/Section to pay Use tax if sale tax was '''not paid''' at the time of purchase. | ||
|Use Tax | |Use Tax | ||
+ | |} | ||
+ | |||
+ | == California == | ||
+ | {| class="wikitable" | ||
+ | |+ | ||
+ | !Code | ||
+ | !Description | ||
+ | !Examples | ||
+ | !Sales of Use Tax | ||
+ | |- | ||
+ | |5105 | ||
+ | |Uniforms-Players - NO TAX PAID | ||
+ | |Player Uniforms | ||
+ | '''*'''State may require Region/Area/Section to pay Use tax if sale tax was '''not paid''' at the time of purchase. | ||
+ | |Use Tax | ||
+ | |- | ||
+ | |5108 | ||
+ | |Uniforms-Other - NO TAX PAID | ||
+ | |Other Uniforms (Coaches, Referee, and other) | ||
+ | '''*'''State may require Region/Area/Section to pay Use tax if sale tax was '''not paid''' at the time of purchase. | ||
+ | |Use Tax | ||
+ | |- | ||
+ | |5135 | ||
+ | |Equipment - NO TAX PAID | ||
+ | |Sports and Recreational Equipment. | ||
+ | '''*'''State may require Region/Area/Section to pay Use tax if sale tax was '''not paid''' at the time of purchase. | ||
+ | |Use Tax | ||
+ | |} | ||
+ | |||
+ | == Colorado == | ||
+ | {| class="wikitable" | ||
+ | |+ | ||
+ | !Code | ||
+ | !Description | ||
+ | !Examples | ||
+ | !Sales of Use Tax | ||
+ | |- | ||
+ | |4010 | ||
+ | |Merchandise Revenue | ||
+ | |Revenue received from sale of merchandise other than uniforms and T-shirts. | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4012 | ||
+ | |Merchandise Revenue - T-Shirts | ||
+ | |T-Shirt revenue ONLY | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4024 | ||
+ | |Concessions | ||
+ | |Concessions revenue (Bake sales, hotdogs, nachos, etc.) | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4027 | ||
+ | |Concessions - Package | ||
+ | |Revenue received from anything that is packaged (Candy bars, bottle drinks, chip bags, etc.) | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |5105 | ||
+ | |Uniforms-Players - NO TAX PAID | ||
+ | |Player Uniforms | ||
+ | '''*'''State may require Region/Area/Section to pay Use tax if sale tax was '''not paid''' at the time of purchase. | ||
+ | |Use Tax | ||
+ | |} | ||
+ | |||
+ | == Connecticut == | ||
+ | {| class="wikitable" | ||
+ | |+ | ||
+ | !Code | ||
+ | !Description | ||
+ | !Examples | ||
+ | !Sales of Use Tax | ||
+ | |- | ||
+ | |4010 | ||
+ | |Merchandise Revenue | ||
+ | |Revenue received from sale of merchandise other than uniforms and T-shirts. | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4012 | ||
+ | |Merchandise Revenue - T-Shirts | ||
+ | |T-Shirt revenue ONLY | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4024 | ||
+ | |Concessions | ||
+ | |Concessions revenue (Bake sales, hotdogs, nachos, etc.) | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4027 | ||
+ | |Concessions - Package | ||
+ | |Revenue received from anything that is packaged (Candy bars, bottle drinks, chip bags, etc.) | ||
+ | |Sales Tax | ||
+ | |} | ||
+ | |||
+ | == District of Columbia == | ||
+ | {| class="wikitable" | ||
+ | |+ | ||
+ | !Code | ||
+ | !Description | ||
+ | !Examples | ||
+ | !Sales of Use Tax | ||
+ | |- | ||
+ | |4010 | ||
+ | |Merchandise Revenue | ||
+ | |Revenue received from sale of merchandise other than uniforms and T-shirts. | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4012 | ||
+ | |Merchandise Revenue - T-Shirts | ||
+ | |T-Shirt revenue ONLY | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |5105 | ||
+ | |Uniforms-Players - NO TAX PAID | ||
+ | |Player Uniforms | ||
+ | '''*'''State may require Region/Area/Section to pay Use tax if sale tax was '''not paid''' at the time of purchase. | ||
+ | |Use Tax | ||
+ | |} | ||
+ | |||
+ | == Delaware == | ||
+ | '''Exempt''' | ||
+ | |||
+ | == Florida == | ||
+ | {| class="wikitable" | ||
+ | |+ | ||
+ | !Code | ||
+ | !Description | ||
+ | !Examples | ||
+ | !Sales of Use Tax | ||
+ | |- | ||
+ | |4010 | ||
+ | |Merchandise Revenue | ||
+ | |Revenue received from sale of merchandise other than uniforms and T-shirts. | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4012 | ||
+ | |Merchandise Revenue - T-Shirts | ||
+ | |T-Shirt revenue ONLY | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4024 | ||
+ | |Concessions | ||
+ | |Concessions revenue (Bake sales, hotdogs, nachos, etc.) | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4027 | ||
+ | |Concessions - Package | ||
+ | |Revenue received from anything that is packaged (Candy bars, bottle drinks, chip bags, etc.) | ||
+ | |Sales Tax | ||
+ | |} | ||
+ | |||
+ | == Georgia == | ||
+ | {| class="wikitable" | ||
+ | |+ | ||
+ | !Code | ||
+ | !Description | ||
+ | !Examples | ||
+ | !Sales of Use Tax | ||
+ | |- | ||
+ | |4010 | ||
+ | |Merchandise Revenue | ||
+ | |Revenue received from sale of merchandise other than uniforms and T-shirts. | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4012 | ||
+ | |Merchandise Revenue - T-Shirts | ||
+ | |T-Shirt revenue ONLY | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |5105 | ||
+ | |Uniforms-Players - NO TAX PAID | ||
+ | |Player Uniforms | ||
+ | '''*'''State may require Region/Area/Section to pay Use tax if sale tax was '''not paid''' at the time of purchase. | ||
+ | |Use Tax | ||
+ | |- | ||
+ | |5108 | ||
+ | |Uniforms-Other - NO TAX PAID | ||
+ | |Other Uniforms (Coaches, Referee, and other) | ||
+ | '''*'''State may require Region/Area/Section to pay Use tax if sale tax was '''not paid''' at the time of purchase. | ||
+ | |Use Tax | ||
+ | |- | ||
+ | |5135 | ||
+ | |Equipment - NO TAX PAID | ||
+ | |Sports and Recreational Equipment. | ||
+ | '''*'''State may require Region/Area/Section to pay Use tax if sale tax was '''not paid''' at the time of purchase. | ||
+ | |Use Tax | ||
+ | |} | ||
+ | |||
+ | == Hawaii == | ||
+ | {| class="wikitable" | ||
+ | |+ | ||
+ | !Code | ||
+ | !Description | ||
+ | !Examples | ||
+ | !Sales of Use Tax | ||
+ | |- | ||
+ | |4010 | ||
+ | |Merchandise Revenue | ||
+ | |Revenue received from sale of merchandise other than uniforms and T-shirts. | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4012 | ||
+ | |Merchandise Revenue - T-Shirts | ||
+ | |T-Shirt revenue ONLY | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4024 | ||
+ | |Concessions | ||
+ | |Concessions revenue (Bake sales, hotdogs, nachos, etc.) | ||
+ | |Sales Tax | ||
+ | |- | ||
+ | |4027 | ||
+ | |Concessions - Package | ||
+ | |Revenue received from anything that is packaged (Candy bars, bottle drinks, chip bags, etc.) | ||
+ | |Sales Tax | ||
|} | |} | ||
[[Category:Financial Management]] | [[Category:Financial Management]] | ||
[[Category:Accounting]] | [[Category:Accounting]] |
Revision as of 21:27, 22 November 2022
Alabama
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
4010 | Merchandise Revenue | Revenue received from sale of merchandise other than uniforms and T-shirts. | Sales Tax |
4012 | Merchandise Revenue - T-Shirts | T-Shirt revenue ONLY | Sales Tax |
4024 | Concessions | Concessions revenue (Bake sales, hotdogs, nachos, etc.) | Sales Tax |
4027 | Concessions - Package | Revenue received from anything that is packaged (Candy bars, bottle drinks, chip bags, etc.) | Sales Tax |
5105 | Uniforms-Players - NO TAX PAID | Player Uniforms
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
5108 | Uniforms-Other - NO TAX PAID | Other Uniforms (Coaches, Referee, and other)
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
5135 | Equipment - NO TAX PAID | Sports and Recreational Equipment.
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
Arizona
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
4010 | Merchandise Revenue | Revenue received from sale of merchandise other than uniforms and T-shirts. | Sales Tax |
4012 | Merchandise Revenue - T-Shirts | T-Shirt revenue ONLY | Sales Tax |
5105 | Uniforms-Players - NO TAX PAID | Player Uniforms
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
5108 | Uniforms-Other - NO TAX PAID | Other Uniforms (Coaches, Referee, and other)
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
5135 | Equipment - NO TAX PAID | Sports and Recreational Equipment.
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
Arkansas
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
4010 | Merchandise Revenue | Revenue received from sale of merchandise other than uniforms and T-shirts. | Sales Tax |
4012 | Merchandise Revenue - T-Shirts | T-Shirt revenue ONLY | Sales Tax |
5105 | Uniforms-Players - NO TAX PAID | Player Uniforms
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
5108 | Uniforms-Other - NO TAX PAID | Other Uniforms (Coaches, Referee, and other)
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
5135 | Equipment - NO TAX PAID | Sports and Recreational Equipment.
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
California
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
5105 | Uniforms-Players - NO TAX PAID | Player Uniforms
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
5108 | Uniforms-Other - NO TAX PAID | Other Uniforms (Coaches, Referee, and other)
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
5135 | Equipment - NO TAX PAID | Sports and Recreational Equipment.
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
Colorado
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
4010 | Merchandise Revenue | Revenue received from sale of merchandise other than uniforms and T-shirts. | Sales Tax |
4012 | Merchandise Revenue - T-Shirts | T-Shirt revenue ONLY | Sales Tax |
4024 | Concessions | Concessions revenue (Bake sales, hotdogs, nachos, etc.) | Sales Tax |
4027 | Concessions - Package | Revenue received from anything that is packaged (Candy bars, bottle drinks, chip bags, etc.) | Sales Tax |
5105 | Uniforms-Players - NO TAX PAID | Player Uniforms
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
Connecticut
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
4010 | Merchandise Revenue | Revenue received from sale of merchandise other than uniforms and T-shirts. | Sales Tax |
4012 | Merchandise Revenue - T-Shirts | T-Shirt revenue ONLY | Sales Tax |
4024 | Concessions | Concessions revenue (Bake sales, hotdogs, nachos, etc.) | Sales Tax |
4027 | Concessions - Package | Revenue received from anything that is packaged (Candy bars, bottle drinks, chip bags, etc.) | Sales Tax |
District of Columbia
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
4010 | Merchandise Revenue | Revenue received from sale of merchandise other than uniforms and T-shirts. | Sales Tax |
4012 | Merchandise Revenue - T-Shirts | T-Shirt revenue ONLY | Sales Tax |
5105 | Uniforms-Players - NO TAX PAID | Player Uniforms
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
Delaware
Exempt
Florida
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
4010 | Merchandise Revenue | Revenue received from sale of merchandise other than uniforms and T-shirts. | Sales Tax |
4012 | Merchandise Revenue - T-Shirts | T-Shirt revenue ONLY | Sales Tax |
4024 | Concessions | Concessions revenue (Bake sales, hotdogs, nachos, etc.) | Sales Tax |
4027 | Concessions - Package | Revenue received from anything that is packaged (Candy bars, bottle drinks, chip bags, etc.) | Sales Tax |
Georgia
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
4010 | Merchandise Revenue | Revenue received from sale of merchandise other than uniforms and T-shirts. | Sales Tax |
4012 | Merchandise Revenue - T-Shirts | T-Shirt revenue ONLY | Sales Tax |
5105 | Uniforms-Players - NO TAX PAID | Player Uniforms
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
5108 | Uniforms-Other - NO TAX PAID | Other Uniforms (Coaches, Referee, and other)
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
5135 | Equipment - NO TAX PAID | Sports and Recreational Equipment.
*State may require Region/Area/Section to pay Use tax if sale tax was not paid at the time of purchase. |
Use Tax |
Hawaii
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
4010 | Merchandise Revenue | Revenue received from sale of merchandise other than uniforms and T-shirts. | Sales Tax |
4012 | Merchandise Revenue - T-Shirts | T-Shirt revenue ONLY | Sales Tax |
4024 | Concessions | Concessions revenue (Bake sales, hotdogs, nachos, etc.) | Sales Tax |
4027 | Concessions - Package | Revenue received from anything that is packaged (Candy bars, bottle drinks, chip bags, etc.) | Sales Tax |