Taxable Codes by State

From AYSO Wiki

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

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 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