RunSignup Public Taxability Matrix

	A	B	C	D	E	F	G	H	I	J	K	L	M
1		RunSignup does not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. RunSignup makes no representations, warranties, or assurances as to the accuracy, currency or completeness of the information provided in this presentation. This matrix shows a high level view of the potentially applicable sales tax rules by state. For Marketplace States, we will be collecting and paying taxes on behalf of our customers in accordance with each particular states' rules. In non-Marketplace States, customers can turn this system on for events and RunSignup will implement the appropriate rules to calculate and collect sales tax and pay the event owner, who is then responsibile for paying the state(s) and filing the appropriate sales tax returns.											RunSignup Sales Tax Policies - https://runsignup.blog/2019/10/30/sales-tax-on-runsignup-policies/ Detailed Technical Implementation - https://runsignup.blog/2019/10/23/sales-tax-detailed-technical-implementation/ Webinar - https://runsignup.blog/2019/08/21/webinar-recap-sales-tax-and-races/
2		Overview of Tax Collection Responsibilities										RunSignup Items
3	State	Tax on Race Charge (Admission)?	Tax on Admissions other (includes entertainment or amusement)	Tax on Admissions other (does not include entertainment or amusement)	Tax on Admissions - Concerts	Tax on Admissions - theatrical/cinematic	Tax on Merchandise?	Tax on Memberships?	Non-Profit Sales of Taxable Items (Merchandise & Memberships Only)?	Tax on Race Charge & Tickets (Admissions) (Non-Profits)	RunSigup to Collect on Your Behalf (Marketplace State)?	Tax on Processing Fees	Non-Profit Taxability (*+) Notable Exceptions to Taxability Note: Details and qualification of exemption are covered in the exemption forms in the RunSignup system on the sales tax setup dashboard pages

4	AK - Alaska	No	Yes	Yes	Yes	Yes	No	No	NA	No	No	No	N/A
5	AL - Alabama	Yes	Yes	Yes	Yes	Yes	Yes	No	Taxable	Yes	Yes	No	N/A
6	AR - Arkansas	No	Yes	No	Yes	Yes	Yes	Yes	Taxable+	Yes+	Yes	No	Sales of TPP are exempt if the nonprofit does not compete with sales by for-profit businesses. A sales does not compete with a for-profit business if: (1) the nonprofit conducts the sale; (2) the nonprofit receives all proceeds from the transaction; and (3) the transaction is not a continuing one and is held not more than three times a year. Note: It is unclear whether the three times a year rule applies to individual sales or events for which the sales relate.
7	AZ - Arizona	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Exempt	No	Yes	Yes	N/A
8	CA - California	No	No	No	No	No	Yes	No	Taxable	No	Yes	No	N/A
9	CO - Colorado	No	No	No	No	No	Yes	No	Taxable+	No	Yes	No	Sales are exempt if they qualify as occasional sales; sales where the purchase price exceeds the fair market value of the goods purchased are exempt only with respect to the amount above FMV; sales by certain school-related entities and organizations.
10	CT - Connecticut	No	No	No	No	No	Yes	Yes	Taxable*	No	Yes	Yes	Sales are exempt only if they are made at"bazaars, fairs, picnics, tag sales or similar events to the extent of five such events of a day's duration held during any calendar year."
11	DC - District of Columbia	Yes	Yes	Yes	No	Yes	Yes	No	Taxable	No	Yes	No	N/A
12	DE - Delaware	No	No	No	No	No	No	No	NA	NA	No	No	N/A
13	FL - Florida	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Taxable	No	Yes	No	Exempt for Admissions (race & tickets) & Membership
14	GA - Georgia	No	Yes	Yes	Yes	Yes	Yes	No	Taxable+	No#	Yes	No	Sales by religious institutions are exempt.
15	HI - Hawaii	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Exempt	No	Yes	Yes	N/A
16	IA - Iowa	Yes	Yes	No	Yes	Yes	Yes	Yes	Exempt	No	Yes	No	N/A
17	ID - Idaho	Yes	Yes	Yes	Yes	Yes	Yes	No	Taxable	No	Yes	No	N/A
18	IL - Illinois	No	No	No	No	No	Yes	No	Exempt	No	Yes	No	N/A
19	IN - Indiana	No	No	No	No	No	Yes	No	Taxable*	No	Yes	No	Sales are exempt if a nonprofit makes sales for no more than 30 days in a calendar year.
20	KS - Kansas	Yes	Yes	Yes	Yes	Yes	Yes	No	Taxable	Yes+	Yes	No	N/A
21	KY - Kentucky	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Exempt	No	Yes	No	N/A
22	LA - Louisiana	Yes	Yes	No	Yes	Yes	Yes	Yes	Taxable+	No	Yes	No	Sales by nonprofits at sponsored events are not taxable. Note, however, that the plain language of the statute limits this exemption to sales made atevents, not for or related to events. Admissions are not taxable to non-profits.
23	MA - Massachusetts	No	No	No	No	No	Yes	No	Taxable*	No	Yes	No	Sales are exempt if they qualify as casual or isolated sales (i.e., the nonprofit makes sales on only two days of the calendar year).
24	MD - Maryland	No	No	No	No	No	Yes	No	Taxable+	No	Yes	No	Sales by 501(c)3 organizations are exempts on sales only for the part of the sales price that qualifies for a federal charitable contribution deduction.
25	ME - Maine	No	No	No	No	No	Yes	No	Taxable+	No	Yes	No	Sales by nonprofits are exempt if considered casual sales. If a nonprofit makes sales on a continuing basis, or holds itself out to the public as a seller, the sale is not exempt. Note that if the nonprofit is registered as a seller, none of its sales are exempt.
26	MI - Michigan	No	No	No	No	No	Yes	No	Taxable	No	Yes	No	N/A
27	MN - Minnesota	No*	Yes	Yes	Yes	Yes	Yes	No	Taxable*	No	Yes	No	Sales are exempt if the fundraising event for which the sales are made lasts no more than 24 days.
28	MO - Missouri	Yes	Yes	Yes	Yes	Yes	Yes	No	Exempt	No	Yes	No	N/A
29	MS - Mississippi	Yes	Yes	Yes	Yes	Yes	Yes	No	Taxable	No	Yes	No	N/A
30	MT - Montana	No	No	No	No	No	No	No	NA	No	No	No	N/A
31	NC - North Carolina	No	Yes	Yes	Yes	Yes	Yes	No	Taxable	No	Yes	No	N/A
32	ND - North Dakota	Yes	Yes	No	Yes	Yes	Yes	Yes	Exempt	No	Yes	No	N/A
33	NE - Nebraska	No	Yes	Yes	Yes	Yes	Yes	No	Exempt	No	Yes	No	N/A
34	NH - New Hampshire	No	No	No	No	No	No	No	NA	No	No	No	N/A
35	NJ - New Jersey	No	Yes	Yes	Yes	Yes	Yes	No	Exempt	No	Yes	No	Sales by nonprofit-operated stores or shops are not exempt.
36	NM - New Mexico	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Exempt	No	Yes	Yes	N/A
37	NV - Nevada	No	No	No	No	No	Yes	No	Exempt	No	Yes	No	N/A
38	NY - New York	No	Yes	No	No	No	Yes	Yes	Taxable+	No	Yes	No	Sales are taxable when made by (1) any shop or store operated by an exempt organization, and (2) exempt organizations “with a degree of regularity, frequency, and continuity by remote means” (including over the internet). Admissions are not taxable to non-profits.
39	OH - Ohio	No	No	No	No	No	Yes	No	Taxable*	No	Yes	Yes	Sales are exempt only if the number of days on which TPP or services are sold for no more than 6 days in a calendar year. The 6-day rule does not apply to sales by sales made "by student clubs and other groups of students of a primary or secondary school, or a parent-teacher association, booster group, or similar organization that raises money to support or fund curricular or extracurricular activities of a primary or secondary school."
40	OK - Oklahoma	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Exempt	No	Yes	No	Sales by specific organizations, such as religious organization and 4-H clubs, may be exempt.
41	OR - Oregon	No	No	No	No	No	No	No	NA	No	No	No	N/A
42	PA - Pennsylvania	No	No	No	No	No	Yes	No	Taxable	No	Yes	No	N/A
43	RI - Rhode Island	No	No	No	No	No	Yes	No	Taxable+	Yes+	Yes	No	Sales of clothing designed for athletic activity or protective purposes. Rhode Island does not impose tax on admissions specifically, but does impose tax on any cover charge, ticket price or other charge made in connection with the furnishing, preparing, or serving for a consideration of food, meals, or drinks.
44	SC - South Carolina	No	No	No	No	No	Yes	Yes	Exempt	No	Yes	Yes	N/A
45	SD - South Dakota	No	Yes	Yes	Yes	Yes	Yes	No	Taxable	No	Yes	Yes	N/A
46	TN - Tennessee	No	Yes	Yes	Yes	Yes	Yes	No	Taxable	No	Yes	No	N/A
47	TX - Texas	No	Yes	Yes	Yes	Yes	Yes	Yes	Taxable	No	Yes	Yes	N/A
48	UT - Utah	Yes	Yes	Yes	Yes	Yes	Yes	No	Exempt	No	Yes	Yes	N/A
49	VA - Virginia	No	No	No	No	No	Yes	No	Taxable	No	Yes	No	N/A
50	VT - Vermont	Yes	Yes	Yes	Yes	Yes	Yes	No	Taxable+	No+	Yes	No	Sales are exempt if the nonprofit made no more than $20,000 in sales during the previous calendar year.
51	WA - Washington	No	Yes	No	No	Yes	Yes	No	Taxable	No	Yes	No	N/A
52	WI - Wisconsin	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Taxable	Yes	Yes	No	Wisconsin does not allow non-profit seller exemptions for third party sellers that are faciliated by online marketplaces
53	WV - West Virginia	Yes	Yes	Yes	Yes	Yes	Yes	No	Taxable*	No+	Yes	Yes	Sales are exempt only if the nonprofit makes sales related to six or less events in a calendar year.
54	WY - Wyoming	No	Yes	Yes	Yes	Yes	Yes	Yes	Taxable+	No+	Yes	No	Sales that are "occasional sales" for "fundraising purposes" and "not in the course of any regular business" are exempt from tax. "Regular business" means the "habitual or regular activity of the organization excluding any incidental or occasional operation."
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57	New Non-Profit Notes:
58	Asterick (*) provide a limited exemption based on a day-count
59	Plus (+) provide a limited exemption either different from or in addition to an excemption based on day-count
60	No# for GA, new law making races non taxable goes into effect ~ 11/20 - 12/1
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