10010
Charges by the seller for any services necessary to complete the sale other than delivery and installation
Taxability Matrix: Library of Definitions
Form: Current
Query Items for selected states to easily review and compare states responses.
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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
20131
Baby Receiving Blankets
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
Indicate your state’s tax treatment for optional computer software maintenance contracts with respect to prewritten computer software sold for one non-itemized price that include updates and upgrades and/or support services.
Use percentages in the taxable and exempt columns to denote tax treatment in your state. For example: if all taxable put 100% in the taxable column; if all nontaxable/exempt put 100% in the exempt column; if 50% taxable and 50% nontaxable/exempt put 50% in the taxable column and 50% in the exempt column.
Taxable
Exempt
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
A state imposing tax on products “transferred electronically” is not required to adopt definitions for specified digital products. (“Specified digital products” includes the defined terms: digital audio-visual works; digital audio works; and digital books.) Does your state impose tax on products transferred electronically other than digital audio-visual works, digital audio works, or digital books?
Yes
No
Statute/Rule Cite
Comment
Does your state treat subscriptions to products “transferred electronically” differently than a non-subscription purchase of such product?
Taxable
Exempt
Statute/Rule Cite
Comment
Section 332.H. provides that states may have product based exemptions for specific items within specified digital products.
(“Specified digital products” includes the defined terms: digital audio visual works; digital audio works; and digital books.)
List product based exemptions for specific items included in specified digital products. Example: digital textbooks
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
40030
Food and food ingredients except for items A-D which may be excluded from and taxed differently than food and food ingredients. Food and food ingredients do not include alcoholic beverages and tobacco.
If food and food ingredients are taxable but have a different rate than the general sales tax rate, please indicate the rate in the Comment column.
Items A-D, may be excluded from food and food ingredients. If taxable indicate if the item is included or excluded from the food and food ingredients definition and the applicable state sales tax rate in the Comment column.
A. Candy, except for A.1. Dried or partially dried fruit, which may be excluded from Candy definition and taxed as Food and food ingredients.
40015
A.1. Dried or partially dried fruit that contains one or more sweeteners and may also contain other additives
B. Dietary Supplements
C. Soft Drinks
D. Bottled Water
Included in Prepared Food
Excluded From Prepared Food
Statute/Rule Cite
Comment
41045
Bottled water, candy, dietary supplements, soft drinks and items under Reference numbers 41010, 41020, 41025, 41030 and 41040 that would otherwise be exempt from tax but are considered “prepared food” if utensils are made available to the customer at the seller’s location.
Taxable
Exempt
Statute/Rule Cite
Comment
51176
Period underwear. If exempt, indicate in the comment column if they are exempt as menstrual discharge collection devices or clothing.
51177
All other items that meet the definition of “clothing”, except reference number 51176, but are marketed specifically for use as menstrual discharge collection devices for the human menstrual cycle, such as period swimwear, period running shorts and period sleep shorts. If exempt, indicate in the comment column if they are exempt as menstrual discharge collection devices or clothing.
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Reference Number
Breast pump, breast pump collection and storage supplies and breast pump kit
Taxable
Exempt
Statute/Rule Cite
Comment
52500
Breast pump, not for home use, without a prescription
52501
Breast pump, not for home use, with a prescription
52502
Breast pump, not for home use, wiith a prescription paid by Medicare
52503
Breast pump, not for home use, with a prescription reimbursed by Medicare
52504
Breast pump, not for home use, with a prescription paid by Medicaid
52505
Breast pump, not for home use, with a prescription reimbursed by Medicaid
52506
Breast pump for home use without a prescription
52507
Breast pump for home use with a prescription
52508
Breast pump for home use with a prescription paid for by Medicare
52509
Breast pump for home use with a prescription reimbursed by Medicare
52510
Breast pump for home use with a prescription paid for by Medicaid
52511
Breast pump for home use with a prescription reimbursed by Medicaid
52512
Repair and replacement parts for breast pump which are for single patient use
52515
Breast pump collection and storage supplies, not for home use, without a prescription
52516
Breast pump collection and storage supplies, not for home use, with a prescription
52517
Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicare
52518
Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicare
52519
Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicaid
52520
Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicaid
52521
Breast pump collection and storage supplies for home use without a prescription
52522
Breast pump collection and storage supplies for home use with a prescription
52523
Breast pump collection and storage supplies for home use with a prescription paid for by Medicare
52524
Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicare
52525
Breast pump collection and storage supplies for home use with a prescription paid for by Medicaid
52526
Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicaid
52530
Breast pump kit, not for home use, without a prescription
52531
Breast pump kit, not for home use, with a prescription
52532
Breast pump kit, not for home use, with a prescription paid for by Medicare
52534
Breast pump kit, not for home use, with a prescription reimbursed by Medicare
52535
Breast pump kit, not for home use, with a prescription paid for by Medicaid
52536
Breast pump kit, not for home use, with a prescription reimbursed by Medicaid
52537
Breast pump kit for home use without a prescription
52538
Breast pump kit for home use with a prescription
52539
Breast pump kit for home use with a prescription paid for by Medicare
52540
Breast pump kit for home use with a prescription reimbursed by Medicare
52541
Breast pump kit for home use with a prescription paid for by Medicaid
52542
Breast pump kit for home use with a prescription reimbursed by Medicaid
52543
Repair and replacement parts for breast pump kit which are for single patient use
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Ancillary Services - telecommunications
Vertical service - telecommunications
Taxable
Exempt
Statute/Rule Cite
Comment