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Taxability Matrix: Library of Definitions

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Library of Definitions

 

 

A. Administrative Definitions

Treatment

Reference

Reference Number
Sales price: Identify how the options listed below are treated in your state.

The following options may be excluded from the definition of sales price only if they are separately stated on the invoice, bill of sale or similar document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

10010
Charges by the seller for any services necessary to complete the sale other than delivery and installation
10070
Telecommunication nonrecurring charges
10040
Installation charges
10060
Value of trade-in
Reference Number
Delivery Charges for personal property or services other than direct mail.

The following charges 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

11000
Handling, crating, packing, preparation for mailing or delivery, and similar charges
11010
Transportation, shipping, postage, and similar charges
Reference Number
Delivery Charges for direct mail.

The following charges 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

11020
Handling, crating, packing, preparation for mailing or delivery, and similar charges
11021
Transportation, shipping, and similar charges
11022
Postage
Reference Number
State and Local Taxes - A state may exclude from the sales price any or all state and local taxes on a retail sale that are imposed on the seller, if the state statute authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

Sales and use taxes are not included in the sales price.

If applicable list all state and local taxes, other than sales and use taxes imposed on the seller that your state excludes from sales price under this provision.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11110
Description...
Reference Number
Tribal Taxes - A state may exclude from the sales price tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

If applicable list all tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11120
Reference Number
Federal Excise Taxes – A state may exclude federal excise taxes or fees that are not directly imposed on a consumer if the state lists those taxes and a reference to the specific law on the state's taxability matrix.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

List all federal excise taxes or fees that are not directly imposed on the consumer that your states excludes from the sales price under this provision.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11130
Description...

B. Sales Tax Holidays

Yes

No

Sales Tax Holidays: Does your state have a sales tax holiday?
Reference Number
If yes, indicate the tax treatment during your state sales tax holiday for the following products.

Amount of Threshold

Taxable

Exempt

Statute/Rule Cite

Comment

20060
All Energy star qualified products. If only specific energy star qualified products or energy star qualified classifications, list those below.
20060
Test Description...
20150
All Disaster Preparedness Supply

20160
Specific Disaster preparedness general supply
20170
Specific Disaster preparedness safety supply
20180
Specific Disaster preparedness food-related supply
20190
Specific Disaster preparedness fastening supply
20070
School supply
20080
School art supply
20090
School instructional material.
20100
School computer supply
20105
All WaterSense products.  If only specific WaterSense products or specified WaterSense classifications on the WaterSense listing, list those below.
20105
Description...
Reference Number
Other products defined in Part II of the Library of Definitions included in your state sales tax holiday.

Amount of Threshold

Taxable

Exempt

Statute/Rule Cite

Comment

20120
Prewritten computer software
20130
Clothing
20110
Computers

C. Product Definitions

Treatment

Reference

Reference Number
Clothing and related products

Taxable

Exempt

Statute/Rule Cite

Comment

20010
Clothing
20011
Diapers - Childrens
20012
Diapers - Adults
20015
Essential clothing priced below a state specific threshold
20050
Fur clothing
20020
Clothing accessories or equipment
20030
Protective equipment
20040
Sport or recreational equipment
Reference Number
Computer related products

Taxable

Exempt

Statute/Rule Cite

Comment

30100
Computer
30040
Prewritten computer software
30050
Prewritten computer software delivered electronically
30060
Prewritten computer software delivered via load and leave
30015
Non-prewritten (custom) computer software
30025
Non-prewritten (custom) computer software delivered electronically
30035
Non-prewritten (custom) computer software delivered via load and leave
Reference Number
Mandatory computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30200
Mandatory computer software maintenance contracts with respect to prewritten computer software
30210
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically.
30220
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave
30230
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software
30240
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically
30250
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave
Reference Number
Optional computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30300
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades with respect to the software
30310
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software
30320
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software
30330
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software
30340
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software
30350
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software
30360
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software
30370
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the software
30380
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software
30390
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software
Reference Number
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

30400
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades and support services to the software
30410
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software