Auctions: Silent Auctions (not an occasional sale) see below
Banquet: Ask RSO, was the price of the event charged to your customer only for the cost of the meal? If charged only for the cost of the meal, deposit of funds is not taxable if tax is charged to the RSO by the caterer. If banquet is held for profit, see SOFS - Admission Sales Tax Determination Form to determine donation amount. Tax only needs to be remitted on the fair market value cost of the meal served.
Beads (necklaces)
Books: RSO should supply the vendor with a Nebraska Department of Revenue Form 13 (Re-sale Certificate). However, if sales-tax was paid to the vendor, attach copy of vendor invoice slip to deposit form, give credit on the deposit slip for the amount of tax paid to vendor and assess tax on the balance of deposit compared to cost paid to vendor. Sales of books, even when on consignment are taxable.
Car Show Registration Fees
Candles
Carnival Tickets
Clothing: RSO should supply the vendor with a Nebraska Department of Revenue Form 13 (Re-sale Certificate) before purchase. However, if sales-tax was paid to the vendor attach copy of vendor invoice to deposit slip, give credit on the deposit slip for the amount of tax paid to vendor and assess tax on the balance of deposit compared to cost paid to vendor.
Compact Disc/Tapes
Consignment Sales
Dance Admission: Taxable unless Admission is a freewill offering. In order to qualify as a freewill offering no suggested donated amount can be communicated.
Food: Generally prepared foods are subject to sales tax. Concession sales sold at an event are taxable. Sales of food maintained at room temperature or cooler are not taxable unless the seller physically gives the customer an eating utensil with the food. For example, sales of sandwiches, donuts, or cookies which are not packaged by the seller are exempt unless the seller's customary practice is to give a napkin, plate or other eating utensil to the purchaser. Food that is heated by the purchaser is not taxable even if using a microwave oven located on the sellers premises. Sales of fountain drinks are taxable. Bake sales are not-taxable if the snacks are not pre-packaged.
Garage Sales are taxable if held more than once a academic year
Massages (Taxable unless therapeutic)
Pet Wash/Car Wash Proceeds
Photos
Plants: RSO should supply the vendor with a Nebraska Department of Revenue Form 13 (Re-sale Certificate). However, if sales-tax was paid to the vendor, attach copy of vendor invoice slip to deposit form, give credit on the deposit slip for the amount of tax paid to vendor and assess tax on the balance of deposit compared to cost paid to vendor.
Edible plants are not taxable
Non-edible plants are taxable
Roses: See flowers
Silent Auction Proceeds: The receipts from a silent auction are taxable to the extent of the Fair Market Value of the items auctioned. Amounts receipted above the Fair Market Value of the items sold are considered donations. If sales tax was paid on the items by the Silent Auction donor SOFS needs to see proof that the sales tax was paid.
Sweatshirts: See Clothing
T-Shirts: See Clothing
Videos
Deposits: Sales Tax Determination Non-Taxable
Banquet: Ask RSO, did you charge only for the cost of the meal? If charged only for the cost of the meal, deposit of funds is not taxable if tax is charged to the RSO by the caterer. If banquet is held for profit, see SOFS - Admission Sales Tax Determination Form to determine donation amount. Tax only needs to be remitted on the fair market value cost of the meal served.
Clothing: RSO should supply the vendor with a Nebraska Department of Revenue Form 13 (Re-sale Certificate) before purchase. However, if sales-tax was paid to the vendor attach copy of vendor invoice to deposit slip, give credit on the deposit slip for the amount of tax paid to vendor and assess tax on the balance of deposit compared to cost paid to vendor.
Flowers: If sold only on an occasional basis for fund raising purposes and sales tax is paid to the vendor. (The proceeds are considered a donation, tax was paid to the vendor which is considered the fair market value of the item sold)
Food: Generally prepared foods are subject to sales tax. Concession sales sold at an event are taxable. Sales of food maintained at room temperature or cooler are not taxable unless the seller physically gives the customer an eating utensil with the food. For example, sales of sandwiches, donuts, or cookies which are not packaged by the seller are exempt unless the seller's customary practice is to give a napkin, plate or other eating utensil to the purchaser. Food that is heated by the purchaser is not taxable even if using a microwave oven located on the sellers premises. Sales of fountain drinks are taxable. Bake sales are not-taxable if the snacks are not pre-packaged.
Free Will Donation: Fundraiser where there is no preset fee required for service or goods received
Game room funds
Garage Sales if the group is only have one per calendar year
Gift Certificates: Sales-tax is paid at redemption
Golf tournament fees
I.D. Cards
Occasional Sales: if the group only has one per calendar year
Massages (Taxable unless therapeutic)
Raffle Tickets
Registration Fee
Reimbursements: When sales tax was charged on the purchase
Silent Auction: The receipts from a silent auction are taxable to the extent of the Fair Market Value of the items auctioned. Amounts receipted above the Fair Market Value of the items sold are considered donations.
