Difference between revisions of "Taxable Codes by State"
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|} | |} | ||
− | = Arizona = | + | == Alaska == |
+ | |||
+ | == Arizona == | ||
{| class="wikitable" | {| class="wikitable" | ||
|+ | |+ | ||
Line 333: | Line 335: | ||
|Sales Tax | |Sales Tax | ||
|} | |} | ||
+ | |||
+ | == Iowa == | ||
+ | {| 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 | ||
+ | |- | ||
+ | |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 | ||
+ | |} | ||
+ | |||
+ | == Idaho == | ||
+ | {| 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 | ||
+ | |- | ||
+ | |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 | ||
+ | |} | ||
+ | |||
+ | == Illinois == | ||
+ | {| class="wikitable" | ||
+ | |+ | ||
+ | !Code | ||
+ | !Description | ||
+ | !Examples | ||
+ | !Sales of Use 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 | ||
+ | |} | ||
+ | |||
+ | == Indiana == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Kansas == | ||
+ | {| 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 | ||
+ | |- | ||
+ | |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 | ||
+ | |} | ||
+ | |||
+ | == Kentucky == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Louisiana == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Massachusetts == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Maryland == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Maine == | ||
+ | |||
+ | == Michigan == | ||
+ | {| 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 | ||
+ | |- | ||
+ | |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 | ||
+ | |} | ||
+ | |||
+ | == Minnesota == | ||
+ | |||
+ | == Missouri == | ||
+ | '''Exempt''' | ||
+ | |||
+ | == Mississippi == | ||
+ | {| 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 | ||
+ | |- | ||
+ | |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 | ||
+ | |} | ||
+ | |||
+ | == Montana == | ||
+ | '''Exempt''' | ||
+ | |||
+ | == North Carolina == | ||
+ | {| 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 | ||
+ | |- | ||
+ | |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 | ||
+ | |} | ||
+ | |||
+ | == North Dakota == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Nebraska == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == New Hampshire == | ||
+ | '''Exempt''' | ||
+ | |||
+ | == New Jersey == | ||
+ | |||
+ | == New Mexico == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Nevada == | ||
+ | '''Exempt''' | ||
+ | |||
+ | == New York == | ||
+ | '''Exempt''' | ||
+ | |||
+ | == Ohio == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Oklahoma == | ||
+ | {| 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 | ||
+ | |- | ||
+ | |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 | ||
+ | |} | ||
+ | |||
+ | == Oregon == | ||
+ | '''Exempt''' | ||
+ | |||
+ | == Pennsylvania == | ||
+ | {| 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 | ||
+ | |- | ||
+ | |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 | ||
+ | |} | ||
+ | |||
+ | == Rhode Island == | ||
+ | {| class="wikitable" | ||
+ | |+ | ||
+ | !Code | ||
+ | !Description | ||
+ | !Examples | ||
+ | !Sales of Use Tax | ||
+ | |- | ||
+ | |4027 | ||
+ | |Concessions - Package | ||
+ | |Revenue received from anything that is packaged (Candy bars, bottle drinks, chip bags, etc.) | ||
+ | |Sales Tax | ||
+ | |} | ||
+ | |||
+ | == South Carolina == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == South Dakota == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Tennessee == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Texas == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Utah == | ||
+ | '''Exempt''' | ||
+ | |||
+ | == Virginia == | ||
+ | |||
+ | == Vermont == | ||
+ | |||
+ | == Washington == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Wisconsin == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == West Virginia == | ||
+ | {| 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 | ||
+ | |} | ||
+ | |||
+ | == Wyoming == | ||
+ | '''No Tax''' | ||
[[Category:Financial Management]] | [[Category:Financial Management]] | ||
[[Category:Accounting]] | [[Category:Accounting]] |
Revision as of 23:19, 15 December 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 |
Alaska
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 |
Iowa
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 |
Idaho
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 |
Illinois
Code | Description | Examples | Sales of Use 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 |
Indiana
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 |
Kansas
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 |
Kentucky
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 |
Louisiana
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 |
Massachusetts
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 |
Maryland
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 |
Maine
Michigan
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 |
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 |
Minnesota
Missouri
Exempt
Mississippi
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 |
Montana
Exempt
North Carolina
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 |
North Dakota
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 |
Nebraska
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 |
New Hampshire
Exempt
New Jersey
New Mexico
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 |
Nevada
Exempt
New York
Exempt
Ohio
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 |
Oklahoma
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 |
Oregon
Exempt
Pennsylvania
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
4010 | Merchandise Revenue | Revenue received from sale of merchandise other than uniforms and T-shirts. | 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 |
Rhode Island
Code | Description | Examples | Sales of Use Tax |
---|---|---|---|
4027 | Concessions - Package | Revenue received from anything that is packaged (Candy bars, bottle drinks, chip bags, etc.) | Sales Tax |
South Carolina
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 |
South Dakota
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 |
Tennessee
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 |
Texas
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 |
Utah
Exempt
Virginia
Vermont
Washington
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 |
Wisconsin
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 |
West Virginia
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 |
Wyoming
No Tax