Sales & Use Tax Matrix for Exemptions and Exclusions Form F0022
Click here for (Name of State) statutes
Click here for (Name of State) regulations
This matrix is voluntary and not required under the terms of the SSUTA. Any liability relief will be as determined in accordance with the applicable state’s laws.
State: Name
Contact:
Effective period:
__________ through __________
Date revised:
___________
Email Address: Line # revised:
Phone Number:
Instructions: This Matrix lis ts the s tatutory exem ptions and exclus ions available in the s tate for the effective period des ignated herein.
The information on this matrix is for Please contact us as indicated ab ove if further inform ation is needed. general disclosure purposes only. Sales The following inform ation will not quote verbatim from s tate s tatutes or rules and m ay not neces s arily cover every provis ion s et forth in s tate law. tax is transactional in nature and further This inform ation s hould not be us ed as a s ubs titute for the form al text of the s tate s tatutes , rules or policy s tatem ents . consultation with state contacts may be required to determine the taxability of a specific transaction. * Dates colum n in new legislation category applies only to periods within the effective period of this m atrix.
Check the appropriate box. Select only one.
Tax is imposed on all tangible personal property unless exempted or excluded by law. However, tax is imposed only on services that are specifically enumerated in state statutes. See the Sales and Use Tax Matrix for Taxable Services for further details. Tax is imposed on all tangible personal property and all services unless specifically exempted or excluded by statute. See below for listing of statutory exemptions or exclusions.
EXEMPTIONS / EXCLUSIONS (e.g. ENTITY, PRODUCT, USE, OR SERVICE) Li ne #
E 100
Exempti on / Excl usi on
Descri pti on
Statute / Regul ati on
Other Reference Gui dance
Accommodations / Lodging
E 101 E 102 E 103
E 200
Agriculture
E 201 E 202 E 203
E 300
Computer Related Products and Support
E 301 E 302 E 303
E 400
Digital Products
E 401 E 402 E 403
E 500
Energy & Fuels
E 501 E 502 E 503
E 600
Food
E 601 E 602 E 603
1 F0022 – For Publication
Is Sel l er Requi red to Obtai n An Exempti on Certi fi cate / Requi red Data El ements?
Notes / Com m ents
Sales & Use Tax Matrix for Exemptions and Exclusions Form F0022
Click here for (Name of State) statutes
Click here for (Name of State) regulations
This matrix is voluntary and not required under the terms of the SSUTA. Any liability relief will be as determined in accordance with the applicable state’s laws.
State: Name
Contact:
Effective period:
__________ through __________
Date revised:
___________
Instructions:
Email Address: Line # revised:
Phone Number:
This Matrix lis ts the s tatutory exem ptions and exclus ions available in the s tate for the effective period des ignated herein. The information on this matrix is for Please contact us as indicated ab ove if further inform ation is needed. general disclosure purposes only. Sales The following inform ation will not quote verbatim from s tate s tatutes or rules and m ay not neces s arily cover every provis ion s et forth in s tate law. tax is transactional in nature and further This inform ation s hould not be us ed as a s ubs titute for the form al text of the s tate s tatutes , rules or policy s tatem ents .
consultation with state contacts may be required to determine the taxability of a specific transaction. * Dates colum n in new legislation category applies only to periods within the effective period of this m atrix.
Check the appropriate box. Select only one.
Tax is imposed on all tangible personal property unless exempted or excluded by law. However, tax is imposed only on services that are specifically enumerated in state statutes. See the Sales and Use Tax Matrix for Taxable Services for further details. Tax is imposed on all tangible personal property and all services unless specifically exempted or excluded by statute. See below for listing of statutory exemptions or exclusions.
EXEMPTIONS / EXCLUSIONS (e.g. ENTITY, PRODUCT, USE, OR SERVICE) Li ne #
E 700
Exempti on / Excl usi on
Descri pti on
Sta tute / Regul a ti on
Other Reference Gui da nce
Government (Local, State, Federal)
E 701 E 702 E 703
E 800
Interstate Commerce
E 801 E 802 E 803
E 900
Manufacturing
E 901 E 902 E 903
E 1000 Medical and Health Care E 1001 E 1002 E 1003
E 1100 Motor Vehicles E 1101 E 1102 E 1103
E 1200 Nonprofit, Educational, Religious Organizations E 1201 E 1202 E 1203
E 1300 Packaging / Shipping E 1301 E 1302 E 1303
2 F0022 – For Publication
Is Sel l er Requi red to Obta i n An Exempti on Certi fi ca te / Requi red Da ta El ements?
Note s / Com m e nts
Sales & Use Tax Matrix for Exemptions and Exclusions Form F0022
Click here for (Name of State) statutes
Click here for (Name of State) regulations
This matrix is voluntary and not required under the terms of the SSUTA. Any liability relief will be as determined in accordance with the applicable state’s laws.
State: Name
Contact:
Effective period:
__________ through __________
Date revised:
___________
Instructions:
Email Address: Line # revised:
Phone Number:
This Matrix lis ts the s tatutory exem ptions and exclus ions available in the s tate for the effective period des ignated herein.
The information on this matrix is for Please contact us as indicated ab ove if further inform ation is needed. general disclosure purposes only. Sales The following inform ation will not quote verbatim from s tate s tatutes or rules and m ay not neces s arily cover every provis ion s et forth in s tate law. tax is transactional in nature and further This inform ation s hould not be us ed as a s ubs titute for the form al text of the s tate s tatutes , rules or policy s tatem ents . consultation with state contacts may be required to determine the taxability of a specific transaction. * Dates colum n in new legislation category applies only to periods within the effective period of this m atrix.
Check the appropriate box. Select only one.
Tax is imposed on all tangible personal property unless exempted or excluded by law. However, tax is imposed only on services that are specifically enumerated in state statutes. See the Sales and Use Tax Matrix for Taxable Services for further details. Tax is imposed on all tangible personal property and all services unless specifically exempted or excluded by statute. See below for listing of statutory exemptions or exclusions.
EXEMPTIONS / EXCLUSIONS (e.g. ENTITY, PRODUCT, USE, OR SERVICE) Li ne #
Exempti on / Excl usi on
Descri pti on
Sta tute / Regul a ti on
Other Reference Gui da nce
Is Sel l er Requi red to Obta i n An Exempti on Certi fi ca te / Requi red Da ta El ements?
Sta tute / Regul a ti on
Other Reference Gui da nce
Is Sel l er Requi red to Obta i n An Exempti on Certi fi ca te / Requi red Da ta El ements?
Note s / Com m e nts
E 1400 Resale E 1401 E 1402 E 1403
E 1500 Sales Price E 1501 E 1502 E 1503
E 1600 Sales Tax Holidays E 1601 E 1602 E 1603
E 1700 Telecommunications and Related Products E 1701 E 1702 E 1703
E 1800 Other Exemptions E 1801 E 1802 E 1803
E 1900 New Legislation / Expiring Legislation Li ne #
Exempti on / Excl usi on
Descri pti on
3 F0022 – For Publication
* Date s Within Effe ctive Pe riod Effe ctive
Expiration
Notes / Comments
Sales & Use Tax Matrix for Taxable Services and Digital Products Click here for (Name of State) statutes
Click here for (Name of State) regulations
This matrix is voluntary and not required under the terms of the SSUTA. Any liability relief will be as determined in accordance with the applicable state’s laws.
State: Name
Contact:
Effective period:
__________ through __________
Date revised:
___________
Email Address: Line # revised:
Phone Number:
Instructions: This Matrix lists the taxable service or digital product in the state for the effective period designated herein.
The information on this matrix is for general disclosure purposes only. Sales tax is transactional in nature and further The following information will not quote verbatim from state statutes or rules and may not necessarily cover every provision set forth in state law. consultation with state contacts may be required to determine This information should not be used as a substitute for the formal text of the state statutes, rules or policy statements. the taxability of a specific transaction. Please contact us as indicated ab ove if further information is needed.
* Dates column in new legislation category applies only to periods within the effective period of this matrix.
x Tax is imposed on all tangible personal property unless exempted or excluded by law. However, tax is imposed only on services that are specifically Check the appropriate box. enumerated in state statutes. See below for further details. Select only one. Tax is imposed on all tangible personal property and all services unless specifically exempted or excluded by statute. See the Sales and Use Tax Matrix for Exemptions and Exclusions for further details. Line #
Taxable Service
Description
Statute / Regulation
Other Reference Guidance
S 100 Accommodations / Lodging S 101 S 102 S 103 S 104
S 200 Admissions / Entertainment S 201 S 202 S 203 S 204
S 300 Construction S 301 S 302 S 303 S 304
S 400 Data / Information Services S 401 S 402 S 403 S 404
S 500 Digital Products S 501 S 502 S 503 S 504
4 F0022 – For Publication
Notes / Com m ents
Sales & Use Tax Matrix for Taxable Services and Digital Products Click here for (Name of State) statutes
Click here for (Name of State) regulations
This matrix is voluntary and not required under the terms of the SSUTA. Any liability relief will be as determined in accordance with the applicable state’s laws.
State: Name
Contact:
Effective period:
__________ through __________
Date revised:
___________
Email Address: Line # revised:
Phone Number:
Instructions: This Matrix lists the taxable service or digital product in the state for the effective period designated herein. Please contact us as indicated ab ove if further information is needed.
The information on this matrix is for general disclosure purposes only. Sales tax is transactional in nature and further with state contacts may be required to determine the taxability of a specific transaction.
The following information will not quote verbatim from state statutes or rules and may not necessarily cover every provision set forth in state law. consultation This information should not be used as a substitute for the formal text of the state statutes, rules or policy statements. * Dates column in new legislation category applies only to periods within the effective period of this matrix.
x Tax is imposed on all tangible personal property unless exempted or excluded by law. However, tax is imposed only on services that are specifically Check the appropriate box. enumerated in state statutes. See below for further details. Select only one. Tax is imposed on all tangible personal property and all services unless specifically exempted or excluded by statute. See the Sales and Use Tax Matrix for Exemptions and Exclusions for further details. Line #
S 600
Taxable Service
Description
Statute / Regulation
Other Reference Guidance
Education
S 601 S 602 S 603 S 604
S 700
Medical and Health Care
S 701 S 702 S 703 S 704
S 800
Personal Services
S 801 S 802 S 803 S 804
S 900
Professional Services
S 901 S 902 S 903 S 904
S 1000 Services to Real Property S 1001 S 1002 S 1003 S 1004
S 1100 Services to Tangible Personal Property S 1101 S 1102 S 1103 S 1104
5 F0022 – For Publication
Notes / Com m ents
Sales & Use Tax Matrix for Taxable Services and Digital Products Click here for (Name of State) statutes
Click here for (Name of State) regulations
This matrix is voluntary and not required under the terms of the SSUTA. Any liability relief will be as determined in accordance with the applicable state’s laws.
State: Name
Contact:
Effective period:
__________ through __________
Date revised:
___________
Email Address: Line # revised:
Phone Number:
Instructions: This Matrix lists the taxable service or digital product in the state for the effective period designated herein.
The information on this matrix is for general disclosure purposes only. Sales tax is transactional in nature and further The following information will not quote verbatim from state statutes or rules and may not necessarily cover every provision set forth in state law. consultation with state contacts may be required to determine This information should not be used as a substitute for the formal text of the state statutes, rules or policy statements. the taxability of a specific transaction. Please contact us as indicated ab ove if further information is needed.
* Dates column in new legislation category applies only to periods within the effective period of this matrix.
x Tax is imposed on all tangible personal property unless exempted or excluded by law. However, tax is imposed only on services that are specifically Check the appropriate box. enumerated in state statutes. See below for further details. Select only one. Tax is imposed on all tangible personal property and all services unless specifically exempted or excluded by statute. See the Sales and Use Tax Matrix for Exemptions and Exclusions for further details. Line #
Taxable Service
Description
Statute / Regulation
Other Reference Guidance
Statute / Regulation
Other Reference Guidance
Notes / Com m ents
S 1200 Telecommunications / Ancillary Services S 1201 S 1202 S 1203 S 1204
S 1300 Transportation S 1302 S 1303 S 1304 S 1305
S 1400 Utility Services S 1401 S 1402 S 1403 S 1404
S 1500 Other Services S 1501 S 1502 S 1503 S 1504
S 1600 New Legislation / Expiring Legislation Line #
Taxable Service
Description
* Dates Within Effective Period Effective
6 F0022 – For Publication
Expiration
Notes / Com m ents
