Taxable Codes by State
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
| 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

