Primary Accounts Numbers used for Deposits of Sales
57240 - Sales subject to sales tax
Use for depositing funds received for sales of goods/services by your department to an outside entity that does not present a sales tax exemption certificate. The Controller's Office will process a transaction quarterly to reduce this account by the amount of the sales tax due. Use the description field of the deposit voucher to indicate what is being sold and to whom.
57220 - Sales external other non-taxable
Use for depositing funds received for sales of goods/services by your department to an outside entity that is exempt from state sales tax. The buyer must provide a tax exemption certificate documenting its eligibility for exemption and the reason for it. Certificates must be available in the department for audit/review. Use the description field of the deposit voucher to indicate what is being sold and to whom.