Taxable Codes by State

From AYSO Wiki

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