Finances & Funds
Certain states consider all purchases to be taxable. If the vendor did not charge sales tax, a use tax may be owed. Email firstname.lastname@example.org to find out if purchases are considered taxable.
Yes it will, but it can be minimized by raising the price of item slightly to cover the tax that will be due. For example, Regions may choose to sell T-Shirts for $25 each instead of $20.
Don’t we need a special cash register to itemize and add-on any sales tax due for each concession or fundraising sale?
No. On receipts received from familiar merchants such as WalMart, the actual amount of sales tax due is added to the price of the merchandise resulting in a new grand total. For AYSO, the Finance Department will calculate sales tax due from sales of merchandise and concessions by simply multiplying the appropriate tax rate for the state times the amount of revenue received from the sale.
The Monthly Deposit Report Form (MDRF) is used to report the proper NAP code of all deposits made by Regions, etc. directly to their bank. This form should be used to record all deposits made and then submitted to the National Office at the end of the bank’s monthly statement period. The Treasurer should review the bank statement for the statement end date. All deposits should be made on the same day or by the next banking day after receiving the cash/checks. The MDRF should be submitted no later than the 10th day of the following month. The form can be mailed, faxed, or emailed directly to the National Office.
The MDRF has all of the known possible categories of revenue subject to sales tax as is required from all Regions, Areas, Sections for all bank accounts by the 5th of each month – unless NAP Online is used as required. The MDRF reports information needed to file accurate sales tax returns for the entire organization.
No, the AYSO National Office will file all sales tax and other required state tax forms and returns on behalf of the Region as part of our normal support of your Region. Sales taxes apply to Section and Area accounts too. All Sections, Areas, and Regions need to submit their MDRF by the due date and verify that deposits and expenses are coded correctly, so that the National Office can file the tax returns on time.
Under no circumstances should Regions have any direct contact with sales tax agencies, state or local governments. Instead please email SalesTax@ayso.org for assistance.
As a single legal entity, AYSO operates as a single corporation with one tax identification number. Regions setting up their own separate sales tax reporting or communicating directly with a state or local government will cause confusion. As previously mentioned, the National Office will file all sales tax and other required state tax forms and returns.
The National Office will do the calculation, filing and payment for each state. Each Region will then be invoiced separately by the National Office for its portion of the total amount due and paid on its behalf.
Some states consider fundraising income to be taxable. Examples of taxable fundraisers are concessions and merchandise sales such as pins or t-shirts. There are also a number of states that consider player uniforms taxable because the player pays for the uniform either out right or within the registration fee. There are also a few states that consider all purchases to be taxable.
In general, this is true as the majority of our revenue comes from player registration fees that are almost universally considered exempt from sales tax. A number of Regions have other sources of revenue however such as fundraising activities. Fundraising activities include sales of merchandise such as T-shirts, and concession sales, which some states do consider to be taxable even though AYSO is considered a non-profit charitable organization. In addition, certain states consider a variety of purchases to be taxable, such as uniforms or equipment. In general uniforms are treated one of three ways, non-taxable, taxable upon the purchase of any kind of uniform or taxable for the sale of player uniforms. Equipment is treated either as taxable or non-taxable in certain states that we have an exemption specifically for consumable items (ie; purchases used to run the program).e comes from player registration fees that are almost universally considered exempt from sales tax. Many Regions have other sources of revenue however such as fundraising activities. Fundraising activities include sales of merchandise such as T-shirts, and concession sales, which some states do consider to be taxable even though AYSO is considered a non-profit charitable organization.