Financial Services Manual (FIN)

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FIN 108 Table

State Sales Tax Categories

Amusements—admissions to movies, athletic events, concerts, plays, etc., are considered amusements other than for activities or projects of bona fide religious or educational institutions. Essentially, this provision exempts amusement sales for which ASU is the sponsor or promoter. The tax rate is 7.3%.

Printing—applies to job printing, engraving, embossing, and copying. The tax rate is 7.3%.

Retail—includes the sale of tangible personal property, except textbooks sold by the ASU Bookstore. The tax rate is 7.3%.

Publishing—revenues include sales of newspapers, magazines, or other periodicals, including gross income from subscriptions. The tax rate is 7.3%.

Rental of Personal Property—rental or leasing of any tangible personal property. The tax rate is 7.3%.

Rental of Real Property—Commercial rentals of real property are subject to sales tax. The tax rate is 0.5%. Rentals of 30 days or more for residency purposes are exempt.

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