SALES CHART If Sale Y record deposit on Monthly

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SALES CHART If Sale Y record deposit on Monthly Powered By Docstoc
					                                           SALES CHART
If "Sale?" = Y, record deposit on Monthly Sales Tax Report.
If "Taxable?" = Y, compute and deposit sales tax unless claiming a tax-free day.

Deposit Description                                                                   Sale? Taxable?
Ad sales - in yearbooks, athletic programs, newspapers, posters                         Y      N
Admission/Admission tickets - camps, clinics, workshops, project graduation, banquet
fees, bids, prom, homecoming, tournaments, academic competitions, athletic
competitions, concerts, performances, dances, etc.                                      Y      N
Agenda books                                                                            Y      Y
Agricultural Sales                                                                      Y      Y
Art - supplies and works of art for resale                                              Y      Y
Athletic equipment and uniforms                                                         Y      Y
Auction items sold                                                                      Y      Y
Band/Orchestra equipment, supplies, badges, uniform sales or rentals                    Y      Y
Book covers                                                                             Y      Y
Book Fairs - books purchased by school from vendor and then sold                        Y      Y
Book Fairs - books sold for vendor (taxes collected and remitted to retailer - see
Commissions)                                                                            N      N
Books & workbooks when LISD is the seller                                               Y      Y
Calculators                                                                             Y      Y
Camp fees                                                                               N      N
Car painting, pin striping, etc.                                                        Y      Y
Car washes                                                                              Y      N
Clothing - school, club, class, spirit when it becomes the property of the purchaser    Y      Y
Commissions (school pictures, Coke vending, book fairs, recycling, catalog/brochure
fund-raisers, etc.) Note: Taxes should be collected and remitted to a retailer when
any non-food items are sold for the retailer. See Revenue Received (Deposits) section
of the State and Local Taxes instructions.                                              N      N
Computer supplies, mouse pads                                                           Y      Y
Concessions that are part of a fund-raiser                                              Y      N
Coupon books                                                                            Y      N
Cups - glass, plastic, paper                                                            Y      Y
Decals                                                                                  Y      Y
Directories - student and/or faculty                                                    Y      Y
Discount/Entertainment cards and books                                                  Y      N
Donations, even if given in exchange for an item if the item is of nominal value in
relation to the donation                                                                N      N
Dues - membership                                                                       N      N
Fees - classes, instrument maintenance, membership                                      N      N
Fees - copies, printing, laminating                                                     Y      Y
Fees paid as lump sum for materials, including instructional supplies, when the end
product becomes a possession of the student                                             Y      N
Field trip fees                                                                         N      N
Fines                                                                                   N      N
Flowers                                                                                 Y      Y
Food/drinks sold during regular school day, subject to an agreement with the proper
school authorities (includes meals, candy, fund raiser food items)                      Y      N
Food/drinks sold outside of school day by a person under 19 years of age who is a
member of a nonprofit organization or group associated with the school as part of a
fund-raising drive sponsored by the organization for its exclusive use                  Y      N

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                                         SALES CHART
Deposit Description                                                                     Sale? Taxable?
Fund-raisers - non-food items (catalog/brochure sales, calendars, candles, gift wrap,
cards, crafts, t-shirts, caps, etc.; however, these could be retailer sales and monies
earned are Commissions where tax collected is passed to the vendor to report to the
State as related to their sale to district)                                               Y       Y
Garage sales                                                                              Y       Y
Horticulture items                                                                        Y       Y
Hygiene supplies                                                                          Y       Y
Identification cards - when they are sold to entire student body (not a fine for a lost
card)                                                                                     Y       Y
Labor/Services - cosmetology (includes products used), automotive, car washes, etc.       Y       N
Lost or damaged library books or textbooks                                                N       N
Lumber                                                                                    Y       Y
Magazine subscriptions 6 months or greater (if catalog/brochure sale, see
Commissions)                                                                              Y       N
Magazine subscriptions less than 6 months or sold individually (if catalog/brochure
sale, see Commissions)                                                                    Y       Y
Meals and food products, including candy and soft drinks, served in school during the
regular school day                                                                        Y       N
Media - CDs, tapes, videos                                                                Y       Y
Merchandise - tangible personal property                                                  Y       Y
Musical instruments & supplies - recorders, reeds, etc.                                   Y       Y
Parking permits                                                                           Y       N
PE uniforms, supplies, locks sales and rentals                                            Y       Y
Pennants                                                                                  Y       Y
Pictures - school & group if school is the seller (see Commissions)                       Y       Y
Plants (including holiday greenery)                                                       Y       Y
Products, parts, supplies sold for personal use - cosmetology, automotive, drafting,
sewing kits, etc.                                                                         Y       Y
Raffles - not allowed by independent school districts; parent-teacher associations or
booster clubs may be qualified to hold charitable raffles if they meet the requirements
of the Texas Charitable Raffle Enabling Act                                              n/a     n/a
Registrations - exams, tests, spelling bees, competitions, etc.                           N       N
Reimbursements/refunds (travel, P-card sales tax, fees due to moving or not attending,
etc.)                                                                                     N       N
Rentals - equipment, uniforms, towels, etc.                                               Y       Y
Rentals of facilities for school groups                                                   Y       N
Repair to tangible personal property - computer repair, house remodeling                  Y       Y
Rings and other school jewelry if school is the seller                                    Y       Y
Rummage sales                                                                             Y       Y
Safety supplies                                                                           Y       Y
School publications - athletic programs, yearbooks, posters, brochures, magazines
(unless greater than 6-month subscription), newsletters, newspapers, reading books,
sheet music, etc. when sold by the school                                                 Y       Y
School store items (non-food)                                                             Y       Y
Science boards pre-purchased by students prior to placing order                           Y       N
Science kits, boards, supplies                                                            Y       Y
Spirit items                                                                              Y       Y
Stadium seats                                                                             Y       Y
Stationery                                                                                Y       Y
Student Names lists                                                                       Y       N
Supplies - any sold to students                                                           Y       Y

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                                                Page 2 of 3
                                        SALES CHART
Deposit Description                                                                 Sale? Taxable?
Tuition - courses, SAT prep., etc.                                                    N      N
Uniforms - any type that become the property of the purchaser                         Y      Y
Vending machine food sales when the school services the machine                       Y      N
Vending machine non-food sales (such as pencils and other supplies) when the school
services the machine                                                                  Y      Y
Vending machine sales when the school does not service the machine (see
Commissions)                                                                          N      N
Woodworking crafts - entire sale to include parts and labor                           Y      Y
Yard sales                                                                            Y      Y
Yard signs                                                                            Y      Y

                                                                                               rev. 02/09
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