Difference between revisions of "Taxable Codes by State"
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+ | == '''Sales and Use Tax by State''' == | ||
+ | |||
== Alabama == | == Alabama == | ||
{| class="wikitable" | {| class="wikitable" | ||
Line 47: | Line 49: | ||
== Alaska == | == Alaska == | ||
− | + | '''Exempt''' | |
== Arizona == | == Arizona == | ||
Line 126: | Line 128: | ||
{| class="wikitable" | {| class="wikitable" | ||
|+ | |+ | ||
+ | In CA, AYSO is considered exempt from certain taxes as it relates to the sale of food and goods in order to further our organization's mission. Please refer to the below website. | ||
+ | |||
+ | https://www.cdtfa.ca.gov/lawguides/vol1/sutr/1597.html | ||
!Code | !Code | ||
!Description | !Description | ||
Line 665: | Line 670: | ||
|Concessions revenue (Bake sales, hotdogs, nachos, etc.) | |Concessions revenue (Bake sales, hotdogs, nachos, etc.) | ||
|Sales Tax | |Sales Tax | ||
− | |||
− | |||
− | |||
− | |||
− | |||
− | |||
|} | |} | ||
== Minnesota == | == Minnesota == | ||
− | + | {| 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 | ||
+ | |} | ||
== Missouri == | == Missouri == | ||
Line 854: | Line 868: | ||
== New Jersey == | == New Jersey == | ||
− | + | '''Exempt''' | |
== New Mexico == | == New Mexico == | ||
Line 1,134: | Line 1,148: | ||
== Virginia == | == Virginia == | ||
− | + | '''Exempt''' | |
== Vermont == | == Vermont == | ||
− | + | '''Exempt''' | |
== Washington == | == Washington == | ||
Line 1,238: | Line 1,252: | ||
== Wyoming == | == Wyoming == | ||
− | '''No Tax''' | + | '''No Tax''' |
− | |||
[[Category:Accounting]] | [[Category:Accounting]] | ||
+ | [[Category:Financial Systems]] |
Latest revision as of 00:25, 27 January 2024
Sales and Use Tax by State
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
Exempt
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
In process
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 |
Minnesota
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 |
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
Exempt
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
Exempt
Vermont
Exempt
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