What are the differences between tax jurisdictions of the same percentage?
Updated
by
Heather Jones
Xactware has conducted extensive sales tax research in each price list area and jurisdiction and has tried to make sales tax as easy to apply as possible. A tax jurisdiction, as determined by the zip code, may have multiple tax rates or multiple options of the same rate.
You can choose from the options to apply a specific sales tax rate to a claim. The different options allow you to decide which items the sales tax will be applied to. XactContents users probably want to use the “Contents Only” option.
It is up to you to find the right tax jurisdiction, but if you are not sure which jurisdiction is right for your project, you have a few options for assistance:
- Review the state’s tax website. You can find a list of them here.
- Add the full zip code for the location before choosing a jurisdiction. This sometimes helps Xactimate narrow down your options to only one reasonable jurisdiction.
- Review the table included here. We included descriptions for each jurisdiction.
We plan to add more detailed descriptions to the jurisdiction list within Xactimate; but for now, we have included descriptions here.
State | Title | Description |
MN | Cleaning Only | The Cleaning Only jurisdictions apply a total tax to the majority of the estimate. |
MN | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. These jurisdictions are identical to the "Cleaning Only" jurisdiction type. |
MN | Structural & Cleaning | The Structural & Cleaning jurisdictions utilize the Job Type functionality within Xactimate. When the Structural/Cleaning job type is selected, material is taxed on most items except the majority of cleaning items, which are taxed on the total. When the Total Tax job type is selected, a total tax is applied. |
MN | Structural Only | The Structural Only jurisdictions tax material for most items. Manufactured home items are taxed at a special rate. |
HI | Single-rate Jurisdiction | The Single-Rate Jurisdiction applies a total tax on line items with an exception for personal property / contents replacement line items, which only applies a tax to material. |
HI | Resale Certificate | Resale certificate jurisdictions apply a total tax on line items with an exception for personal property / contents replacement line items, which only apply a tax to material. A wholesale tax is additionally applied to material costs in all line items. |
TX | Single-Rate Jurisdiction | The Single-Rate Jurisdiction taxes material on most items except the majority of cleaning items and landscaping / yard maintenance items, which have a total tax applied to them. Manufactured home items are taxed at a special rate. |
TX | Commercial Repair/Remodel | The Commercial Repair/Remodel jurisdictions apply a total tax to most of the estimate. Manufactured home items are taxed at a special rate. |
TX | Contents Only | The Contents Only jurisdictions were created for contents-only adjusters to select for ease of estimating. This jurisdiction is identical to the single-rate jurisdiction type. |
TX | Material Only | The Material Only jurisdictions tax material on most items. Manufactured home items are taxed at a special rate. |
TX | Residential Mixed | The Residential Mixed jurisdictions utilize the Job Type functionality within Xactimate. When the Residential job type is selected, material is taxed on most items except the majority of cleaning items and landscaping / yard maintenance items, which have a total tax applied to them, with manufactured home items taxed at a special rate. When the Disposal Total Tax job type is selected, a total tax is applied to the item. |
MS | Commercial Only > 10K | The Commercial Only > 10K is for commercial estimates over $10,000. They are taxed at the retail rate for contents replacement items and a total tax is applied to all other items at a special rate. |
MS | Single-Rate Jurisdiction | The Single-Rate Jurisdiction utilizes the Job Type functionality within Xactimate. When the Standard job type is selected, material is taxed on most items and a total tax is applied to some services. Manufactured home items are taxed at a special rate. When the Total / DMO Svc job type is selected, a total tax is applied. |
MS | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. Material is taxed on most items and a total tax is applied to some services, similar to the single-rate jurisdictions. Manufactured home items are taxed at a special rate. |
MS | Total Tax | The Total Tax jurisdictions apply a total tax to most of the estimate. |
FL | Single-Rate Jurisdiction | The Single-Rate Jurisdiction taxes material on most line items and applies a total tax to the manufactured home and storage rental items. Laundered items are taxed at a special rate. |
FL | Commercial | The Commercial jurisdictions tax material on most line items and apply a total tax to the majority of cleaning items as well as manufactured home and storage rental items. Laundered items are taxed at a special rate. |
FL | Tangible Personal Property Repair | The Tangible Personal Property Repair jurisdictions apply a total tax to most of the estimate. Laundered items are taxed at a special rate. |
KS | Single-Rate Jurisdictions | The Single-Rate Jurisdiction taxes material on most items and applies tax to laundry / dry cleaning and portable storage items. Manufactured home items are taxed at a special rate. |
KS | Commercial Repair/Remodel | The Commercial Repair/Remodel jurisdictions apply a total tax to most of the estimate. |
KS | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. This jurisdiction taxes material on most items and applies tax to laundry / dry cleaning and portable storage items, similar to the single-rate jurisdiction type. |
KS | Mixed | The Mixed jurisdictions utilize the Job Type functionality within Xactimate. When the "Residential" job type is selected, material is taxed on most items and tax is applied to laundry / dry cleaning and portable storage items. When the "Commercial Rpr/Rmdl" job type is selected, a total tax is applied to most items. In both job types, manufactured home items are taxed at a special rate. |
NY | Capital Improvement | The Capital Improvement jurisdictions tax material on most line items and apply a total tax to portable storage rental items. Clothing and manufactured home items are taxed at special rates. |
NY | Contents Only | The Contents Only jurisdiction was created for Contents-Only adjusters to select for ease of estimating. This jurisdiction is identical to the "Non-Capital Improvement" jurisdiction type. |
NY | Mixed | The Mixed jurisdictions utilize the Job Type functionality within Xactimate. When the "Capital Improvement" job type is selected, material is taxed on most items. When the "Non-Capital Improv." job type is selected, a total tax is applied to most items. In both job types, a total tax is applied to portable storage rental items. Clothing and manufactured home items are taxed at a special rate. |
NY | Non-Capital Improvement | The Non-Capital Improvement jurisdictions apply a total tax to most of the estimate. Clothing and manufactured home items are taxed at special rates. |
SD | Single-Rate Jurisdiction | The Single-Rate Jurisdiction taxes material on most items, including portable storage rental items. Manufactured home items are taxed at a special rate. An excise tax is also applied to most items except contents replacement. |
SD | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. This jurisdiction is identical to the single-rate jurisdiction type. |
SD | Service Tax | The Service Tax jurisdictions apply a total tax, including material sales tax previously paid by the contractor, for most of the estimate. Manufactured home items are taxed at a special rate. |
PA | Single-Rate Jurisdiction | The Single-Rate Jurisdiction utilizes the Job Type functionality within Xactimate. When the "Standard" job type is selected, material is taxed on most items except the majority of cleaning items (excluding dry cleaning) and storage items, which are taxed on the total. Manufactured home items are taxed at a special rate. When the "CDC Total Tax" job type is selected, a total tax is applied. |
PA | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. These jurisdictions are identical to the "Standard" job type of the single-rate jurisdiction type. |
PA | Cleaning Total | The Cleaning Total jurisdictions apply a total tax to most the estimate, excluding clothing items. Manufactured home items are taxed at a special rate. |
CT | Commercial Repair/Remodel | The Commercial Repair/Remodel jurisdiction applies a total tax to most of the estimate. Manufactured home items and some luxury items are taxed at special rates. |
CT | Contents Only | The Contents Only jurisdiction was created for Contents-Only adjusters to select for ease of estimating. This jurisdiction is identical to the "New Construction" jurisdiction type. |
CT | Fire Water Wind | The Fire Water Wind jurisdiction taxes material on most line items and applies a total tax to the majority of cleaning items as well as debris removal and portable storage rental items. Manufactured home items and some luxury items are taxed at special rates. |
CT | New Construction | The New Construction jurisdiction taxes material on most line items and applies a total tax to the majority of cleaning items as well as portable storage rental items. Manufactured home items and some luxury items are taxed at special rates. |
CT | Residential Repair/Remodel | The Residential Repair/Remodel jurisdiction taxes material on most line items and applies a total tax to the majority of cleaning items as well as portable storage rental items. Manufactured home items and some luxury items are taxed at special rates. |
CT | Residential Total Tax | The Residential Total Tax jurisdiction applies a total tax to most of the estimate. Manufactured home items and some luxury items are taxed at special rates. |
AR | Single-Rate Jurisdiction | The single-rate jurisdictions tax material on most line items and apply a total tax to some service items as well as portable storage rental items. Manufactured home and food items are taxed at special rates. |
AR | Contents Only | The Contents Only jurisdiction was created for Contents-Only adjusters to select for ease of estimating. This jurisdiction is identical to the "Single-Rate" jurisdiction type. |
AR | Material Only | The Material Only jurisdictions tax material on most line items and apply a total tax to the portable storage rental items. Manufactured home items are taxed at a special rate. |
AR | Mixed | The Mixed jurisdictions utilize the Job Type functionality within Xactimate. When the "Material Only" job type is selected, material is taxed on most items. When the "Replacement Svc Tax" job type is selected, a total tax is applied to most items. In both job types, a total tax is applied to most cleaning items as well as portable storage rental items. Manufactured home items are taxed at a special rate. |
AR | Total Tax | The Total Tax jurisdictions apply a total tax to most of the estimate. Manufactured home items are taxed at a special rate. |
WI | Single-Rate Jurisdiction | The Single-Rate Jurisdiction taxes material on most items except the majority of cleaning items and portable storage items, which have a total tax applied. Manufactured home items are taxed at a special rate. |
WI | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. These jurisdictions tax material on most items except the majority of cleaning items and portable storage items, which apply a total tax, similar to the Single-Rate jurisdiction type. |
WI | Service Tax | The Service Tax jurisdictions apply a total tax to most of the estimate. Manufactured home items are taxed at a special rate. |
WI | Mixed | The Mixed jurisdictions utilize the Job Type functionality within Xactimate. When the "Non-service" job type is selected, most items are taxed on material; when the "Service" job type is selected, a total tax is applied to most items. For both job types, portable storage items are taxed, and manufactured home items are taxed at a special rate. |
NC | Capital Improvement | The Capital Improvement jurisdictions tax material on most items, and a total tax is applied to portable storage and laundry / dry cleaning items. Manufactured home items are taxed at a special rate. |
NC | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. This jurisdiction is identical to the "Capital Improvement" jurisdiction type. |
NC | Mixed | The Mixed jurisdictions utilize the Job Type functionality within Xactimate. When the "Capital Improvement" job type is selected, material is taxed on most items, and a total tax is applied to portable storage and laundry / dry cleaning items. When the "Rpr Maint Inst Svc" job type is selected, a total tax is applied to most items. In both job types, manufactured home items are taxed at a special rate. |
NC | Repair, Maintenance, and Installation Services | The Repair, Maintenance, and Installation Services jurisdictions apply a total tax on most items except some structural cleaning, demo, and driveway items. Manufactured home items are taxed at a special rate. |
NE | Cleaning | The Cleaning jurisdictions tax material on most items and apply a total tax to the majority of the estimate. |
NE | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. These jurisdictions tax material on most items except laundry / dry cleaning. A total tax is applied to cleaning services. |
NE | Labor Exempt | The Labor Exempt jurisdictions (Option 1 contractors who separate labor and material charges on the estimate) tax material on most items except laundry / dry cleaning. A total tax is applied to cleaning services. |
NE | Option 1 | The Option 1 jurisdictions (Option 1 contractors who do not separate labor and material charges on their estimates) tax material on most cleaning items and apply a total tax to most of the estimate, excluding laundry / dry cleaning items. |
NE | Option 2 & 3 | The Option 2 & 3 jurisdictions (Option 2 or Option 3 contractors) tax material on most items except laundry / dry cleaning (representing material tax previously paid by contractor). A total tax is applied to cleaning services. |
MD | Single-Rate Jurisdiction | The Single-Rate Jurisdiction taxes material on most items and taxes portable storage rental items. Manufactured home items are taxed at a special rate. |
MD | Commercial Cleaning | The Commercial Cleaning jurisdiction applies a total tax to most of the items in the estimate, excluding HVAC cleaning items. |
MD | Commercial | The Commercial jurisdiction taxes material on most items except most cleaning items, which have a total tax applied. |
MD | Contents Only | The Contents Only jurisdiction was created for Contents-Only adjusters to select for ease of estimating. Material is taxed on most items and tax applied to portable storage rental items, similar to the Single-Rate Jurisdiction type. |
IA | Single-Rate Jurisdiction | The Single-Rate Jurisdiction taxes material on most line items. Manufactured home items are taxed at a special rate. |
IA | Clean / Repair | The Clean / Repair jurisdictions tax material on most line items and apply a total tax to non-contents replacement items. |
IA | Contents Only | The Contents Only jurisdiction was created for Contents-Only adjusters to select for ease of estimating. This jurisdiction is identical to the "Clean / Repair" jurisdiction type. |
IA | Mixed | The Mixed jurisdictions utilize the Job Type functionality within Xactimate. When the "Non-repair" job type is selected, material is taxed on most items. When the "Repair" job type is selected, material is taxed on all items and a total tax is applied to non-contents replacement items. Manufactured home items are taxed at a special rate. |
OH | Single-Rate Jurisdiction | The Single-Rate Jurisdiction taxes material on most items except manufactured home items and the majority of cleaning items. Most cleaning items and floor covering items have a total tax applied. |
OH | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. This jurisdiction is identical to the single-rate jurisdiction type. |
OH | Total Tax | The Total Tax jurisdictions apply a total tax to most of the estimate. |
AZ | Single-Rate Jurisdiction | The Single-Rate Jurisdiction taxes material on most items and applies a tax to portable storage items. Food goods are taxed at a special rate. |
AZ | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. These jurisdictions are identical to the Single-Rate Jurisdiction type. |
AZ | Prime Contracting / Retail Rate | The Prime Contracting / Retail Rate jurisdictions tax material on contents replacement items at the retail rate and apply a total tax to all other items at the prime contracting rate. |
TN | Single-Rate Jurisdiction | The Single-Rate Jurisdiction taxes material on most items except the majority of personal property cleaning items, to which a total tax is applied. Portable storage rental items are taxed on the total, as well as food items at a lower rate. |
TN | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. This jurisdiction is identical to the single-rate jurisdiction type. |
TN | w/ Equipment Tax | The [single-rate] w/ Equipment Tax jurisdictions tax material on most items except the majority of personal property cleaning items, to which a total tax is applied. Portable storage rental items are taxed on the total, as well as food items, but at a lower rate. Various items for the use of equipment not directly handled while in use are taxed on the total. |
NJ | Capital Improvement | The Capital Improvement jurisdictions tax material on most items. A total tax is applied to portable storage items and sign installation. |
NJ | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. This jurisdiction is identical to the "Repair / Maintenance" jurisdiction type. |
NJ | Mixed | The Mixed jurisdictions utilize the Job Type functionality within Xactimate. When the "Capital Improvement" job type is selected, material is taxed on most items, and a total tax is applied to portable storage items and sign installation. When the "Repair-Maintenance" job type is selected, a total tax is applied. |
NJ | Repair / Maintenance | The Repair / Maintenance jurisdictions apply a total tax to the majority of the estimate. |
WV | Capital Improvement | The Capital Improvement jurisdiction taxes material on most items. Manufactured home items are taxed at a special rate. |
WV | Non-Capital Improvement | The Non-Capital Improvement jurisdictions apply a total tax to most of the estimate. Manufactured home items are taxed at a special rate. |
WV | Contents Only | The Contents Only jurisdictions were created for Contents-Only adjusters to select for ease of estimating. These jurisdictions apply a total tax to most of the estimate, similar to Non-Capital Improvement jurisdiction type. |
WV | Mixed | The Mixed jurisdictions utilize the Job Type functionality within Xactimate. When the "Capital Improvement" job type is selected, the item is taxed on material; when the "Non-Capital Improvement" job type is selected, a total tax is applied to the item. Manufactured home items are taxed at a special rate for both job types. |
DC | Single-Rate Jurisdiction | The Single-Rate Jurisdiction taxes material on most line items and applies a total tax to the majority of cleaning items as well as portable storage rental items. |
DC | Cleaning Only | The Cleaning Only jurisdictions tax material on most line items and apply a total tax to the majority of cleaning items. |
DC | Contents Only | The Contents Only jurisdiction was created for Contents-Only adjusters to select for ease of estimating. This jurisdiction is identical to the "Single-Rate" jurisdiction type. |
For more information on sales tax, see the Overhead and Profit Settings on Sales Tax in Xactware Products white paper.