Taxable Codes 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 |
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 |
