Taxability Matrix: Library of Definitions
Form: Current
Query Items for selected states to easily review and compare states responses.
Select one or more states to include in the query.
Select each section you want to query (be sure that all items you want in that section are checked) or select all sections from below using the checkboxes on the left.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
10080
Employee discounts that are reimbursed by a third party on sales of motor vehicles.
10085
Manufacturer rebates on motor vehicles.
10090
All coupons issued by a manufacturer, supplier, or distributor of a product(s) that entitle the purchaser to a reduction in sales price and allowed by the seller who is reimbursed by the manufacturer, supplier or distributor.
Delivery Charges for personal property or services except for 1) delivery charges involving or related to the sale of electricity, natural gas, or artificial gas by a utility, as “utility” is defined by the state (11015) or 2) direct mail.
The following charges (11000 and 11010) are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.
For responses below assume the charges are separately stated on the document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11015
Delivery charges involving or related to the sale of electricity, natural gas, or artificial gas by a utility, as “utility” is defined by the state.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
Amount of Threshold
Taxable
Exempt
Statute/Rule Cite
Comment
Amount of Threshold
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Clothing, except A through D
A. Diapers – Childrens (may be excluded)
B. Diapers – Adults (may be excluded)
C. Essential clothing priced below a state specific threshold. If exempt, list in the comments
D. Fur clothing
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment