Difference between revisions of "Taxable Codes by State"

From AYSO Wiki
(added Arkansa)
(added more states)
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= Alabama =
+
== Alabama ==
 
{| class="wikitable"
 
{| class="wikitable"
 
|+
 
|+
Line 118: Line 118:
 
'''*'''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
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