Sales and Use Tax
Why do we have to pay sales and use tax?
Although AYSO is tax-exempt from federal tax because of our non-profit status, it is not exempt from sales and use tax. Sales and use tax needs to be paid on a state by state basis for qualifying transactions in a particular period.
Sales and Use Tax by State with NAP Codes
What is sales tax?
Any revenue generated through sales by a Region/Area/Section usually through sales of concessions or merchandise.
What is use tax?
Any taxable purchases made by the Region that did not have Sales Tax collected at the time of purchase.
Usually purchases made from an outside-of-state company or website that did not charge state tax.
How do I pay sales and use tax?
The AYSO office will calculate and file ALL sales tax returns. At the end of the month each Section, Area, and Region will be invoiced for their portion of the total tax paid to the state.
All Region/Area/Sections must comply with their state use and sales tax regulations. For more information, contact the AYSO office at finance@ayso.org.
**Please be sure to ask your vendor to charge sale tax up front to avoid the AYSO office invoicing the Region/Area/Section later.
Heavy penalties are imposed by the tax collecting agencies for failure to report taxable sales. The National Office will assess the delinquent Regions for any penalties caused by them.
Accounts considered taxable
- Revenue Accounts
- 4010-Merchandise revenue
- 4012-T-shirts revenue
- 4024-Concessions revenue
- 4027-Concessions – Packaged (wrapped items)
- Expense Accounts
- 5105-Player Uniforms - No Tax Paid
- 5106-Coaches Uniforms - No Tax Paid
- 5107-Referee Uniforms – No Tax Paid
- 5135-Equipment – No Tax Paid
Sales Tax Exemptions
Some states have issued an exemption to AYSO for sales tax in that state. Please email the Finance Department to confirm if your state has issued an exemption to AYSO. Do not contact State Tax agencies independently.
