Starting with the third quarter of 2021, respondents are requested to provide additional detail relating to the collection of Marijuana Taxes and Sports Betting Taxes.  The new tax codes have been highlighted in the revised F72 form.

To alleviate the potential added burden, respondents have the added option to submit a revenue file that includes all revenue accounts and their descriptions with the dollar amounts.  The Census Bureau will then take over applying the tax codes and aggregating the data.  Please do not hesitate to contact us with any questions or concerns you may have. The new tax code descriptions are as follow:

Code T09 General Sales and Gross Receipts Taxes

Definition: Taxes applicable with only specified exceptions (e.g., food and prescribed

medicines) to sales of all types of goods and services or to all gross receipts, whether at a single rate or at classified rates; and sales use taxes.

Includes: This includes sales or gross receipts taxes on the purchase or lease of motor vehicles, if there is no specific and separate tax law covering this activity. Also includes sales tax from internet-retailers (online) and remote sellers.

Excludes: Taxes imposed distinctively on sales of or gross receipts from selected

commodities, services, or businesses (report at appropriate Selective Sales and Gross Receipts Taxes, codes T10 - T19). If a sales tax on vehicles is authorized by a law distinctly separate from a general sales tax law, use Other Selective Sales and Gross Receipts, code T19.

Online Sales and Gross Receipts Tax

Definition: Taxes collected by internet-retailers (online) and remote sellers. Includes all   applicable taxes with only specified exceptions (e.g., food and prescribed medicines) to sales of all types of goods and services or to all gross receipts, whether at a single rate or at classified rates; and sales use taxes.

Code T18 Sports Betting Sales Tax

Definition: Taxes on amount of winnings, less any losses, from the gambling activity of predicting sports results and placing a wager on the outcome through a bookmaker/sportsbook. Additionally, taxes collected from pari-mutuel betting are included.

Includes: The vast majority of bets placed on association football, American football, basketball, baseball, hockey, track cycling, auto racing, mixed martial arts, and boxing at both the amateur and professional levels, horse-racing, dog racing, jai-lai, etc. Sports betting can also extend to the outcomes of non-athletic events, such as reality show contests, entertainment awards shows, and political elections.

Excludes: Taxes on admission tickets or admission charges and on gross receipts of all or specified types of amusement businesses (use Amusements Sales Tax, code T11). Licenses for sports betting (use Occupation and Business License, NEC, code T28 which is no longer collected in QTAX as of Q1 2022). Racetrack licenses not based on amounts wagered (report at Amusement License Taxes, code T21 which is no longer collected in QTAX as of Q1 2022); sales taxes on racetrack admissions (use Amusements Sales Tax, code T11).

Code T17 Marijuana Sales Tax

Definition: Taxes, if separate or additional rate from the general sales tax rate (see ‘Excludes’ section below), on marijuana and marijuana products including both medical and recreational purposes. Medical marijuana is defined as taxes on marijuana and marijuana products sold for use as a medicinal tool as prescribed by a doctor/medical professional. Recreational marijuana is defined as taxes on marijuana and marijuana products sold for use other than medical purposes.

Excludes: Criminal or civil fines for possession of marijuana in excess of allowable amount (use Fines and Forfeits, code U30). For states that do not have a specific marijuana and marijuana products tax rate, and charge at the general sales tax rate (use General Sales and Gross Receipts, code T09).

Code T26 Marijuana License Tax

Definition: Licenses for growing, importing, wholesaling, manufacturing, retailing, and use of marijuana products.

Excludes: Taxes based on volume or value of transactions (report at Marijuana Sales Taxes, code T17) or on assessed value of property (use Property Taxes, code T01). *License Taxes are no longer collected for QTAX as of Q1 2022.