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Sales Tax Information Jul. 1 2021| 0 KB

Content Type: FIRST Robotics Competition
Program: FIRST Robotics Competition
Tags: Finances/Fundraising, Registration

Sales tax collection is complex and constantly evolving. FIRST is required to collect and remit sales tax in several U.S. taxing jurisdictions, including a destination sales tax in certain states within the U.S. that tax event fees,  if a valid exemption certificate is not obtained from the team. In some instances, taxes can still apply even if a valid tax exempt certificate is provided.

It is important to recognize that tax laws can and do change. The information presented on this webpage will be updated, as we learn of changes that affect team circumstances.

As of today, if a team is located in one of the states below, your initial registration fee for FIRST Robotics Competition will have sales tax applied at checkout:

  • District of Columbia
  • Hawaii*
  • Maine
  • Mississippi
  • North Carolina
  • South Dakota

If your team attends an event that is not part of your initial registration fee (i.e. a second play regional) that is located in one of the states below, sales tax will be applied at checkout:

  • Connecticut
  • Hawaii*
  • New Mexico
  • South Dakota
  • West Virginia

The applicable tax rates and the tax laws requiring FIRST to collect sales taxes are determined by the individual states or localities themselves.

 

How to Update Sales Tax Exemption Status

Updating Sales Tax Exempt Form Instructions

Sales Tax Exempt Form Upload Tips

 

*Hawaii’s situation is different from the simplified version provided above, in that they have a ‘General Excise Tax’ rather than a ‘Sales Tax,’ and this tax may be, but is not required to be, collected from the purchaser. FIRST has decided to collect this tax to maintain equity with states that have a traditional tax structure for purchases.