RunSignup Public Taxability Matrix
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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/
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Overview of Tax Collection Responsibilities
RunSignup Items
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StateTax on Race Charge (Admission)?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 FeesNon-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
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AK - AlaskaNoNoNoNANoNoNoN/A
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AL - AlabamaYesYesNoTaxableYesYesNoN/A
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AR - ArkansasYesYesYesTaxable+Yes+YesNoSales 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.
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AZ - ArizonaYesYesYesExemptNoYesYesN/A
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CA - CaliforniaNoYesNoTaxableNoYesNoN/A
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CO - ColoradoNoYesNoTaxable+NoYesNoSales 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.
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CT - ConnecticutNoYesYesTaxable*NoYesYesSales 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."
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DC - District of Columbia
YesYesNoTaxableNoYesNoN/A
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DE - DelawareNoNoNoNANANoNoN/A
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FL - FloridaYesYesNoTaxableNoNoNoExempt for Admissions (race & tickets)
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GA - GeorgiaNo#YesNoTaxable+Yes+NoNoSales by religious institutions are exempt.
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HI - HawaiiYesYesYesExemptNoYes (beginning 1/1/2020)YesN/A
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IA - IowaYesYesYesExemptNoYesNoN/A
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ID - IdahoYesYesNoTaxableNoYesNoN/A
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IL - IllinoisNoYesNoExemptNoYes (beginning 1/1/2020)NoN/A
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IN - IndianaNoYesNoTaxable*NoYesNoSales are exempt if a nonprofit makes sales for no more than 30 days in a calendar year.
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KS - KansasYesYesNoTaxableYes+NoNoN/A
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KY - KentuckyYesYesYesExemptNoYesNoN/A
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LA - LouisianaYesYesYesTaxable+NoNoNoSales 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.
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MA - Massachusetts
NoYesNoTaxable*NoYesNoSales are exempt if they qualify as casual or isolated sales (i.e., the nonprofit makes sales on only two days of the calendar year).
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MD - MarylandYesYesNoTaxable+Yes+YesNoSales 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.
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ME - MaineNoYesNoTaxable+NoYesNoSales 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.
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MI - MichiganNoYesNoTaxableNoNoNoN/A
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MN - MinnesotaNo*YesNoTaxable*NoYesNoSales are exempt if the fundraising event for which the sales are made lasts no more than 24 days.
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MO - MissouriYesYesNoExemptNoNoNoN/A
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MS - MississippiYesYesNoTaxableNoNoNoN/A
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MT - MontanaNoNoNoNANoNoNoN/A
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NC - North CarolinaNoYesNoTaxableNoStarting 1/1/2020NoN/A
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ND - North DakotaYesYesYesExemptNoYesNoN/A
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NE - NebraskaNoYesNoExemptNoYesNoN/A
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NH - New Hampshire
NoNoNoNANoNoNoN/A
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NJ - New JerseyNoYesNoExemptNoYesNoSales by nonprofit-operated stores or shops are not exempt.
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NM - New MexicoYesYesYesExemptNoYesYesN/A
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NV - NevadaNoYesNoExemptNoYesNoN/A
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NY - New YorkNoYesYesTaxable+NoYesNoSales 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.
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OH - OhioNoYesNoTaxable*NoYesYesSales 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."
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OK - OklahomaYesYesYesTaxable+Yes+YesNoSales by specific organizations, such as religious organization and 4-H clubs, may be exempt.
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OR - OregonNoNoNoNANoNoNoN/A
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PA - PennsylvaniaNoYesNoTaxableNoYesNoN/A
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RI - Rhode IslandNoYesNoTaxable+Yes+YesNoSales 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.
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SC - South CarolinaYesYesNoExemptNoYesYesN/A
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SD - South DakotaNoYesNoTaxableNoYesYesN/A
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TN - TennesseeNoYesNoTaxableNoNoNoN/A
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TX - TexasNoYesYesTaxableNoYesYesN/A
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UT - UtahYesYesNoExemptNoYesYesN/A
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VA - VirginiaNoYesNoTaxableNoYesNoN/A
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VT - VermontYesYesNoTaxable+No+YesNoSales are exempt if the nonprofit made no more than $20,000 in sales during the previous calendar year.
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WA - WashingtonNoYesNoTaxableNoYesNoN/A
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WI - WisconsinYesYesYesTaxable+NoYesNoSales qualifying as occasional sales are exempt.
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WV - West VirginiaYesYesNoTaxable*No+YesYesSales are exempt only if the nonprofit makes sales related to six or less events in a calendar year.
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WY - WyomingYesYesYesTaxable+Yes+YesNoSales 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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New Non-Profit Notes:
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Asterick (*) provide a limited exemption based on a day-count
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Plus (+) provide a limited exemption either different from or in addition to an excemption based on day-count
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No# for GA, new law making races non taxable goes into effect ~ 11/20 - 12/1
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