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Division Director

Christina Smith

Assistant Director

Rick Sweet


Accounting and Auditing
200 East Gaines Street
Tallahassee, FL 32399-0318

(850) 413-5510
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June 20, 1994

COMPTROLLER'S MEMORANDUM NO. 13 (1993-94)

SUBJECT: REVENUE CODES FOR SALE OF GOODS AND SALE OF SERVICES


During the last regular legislative session, the Florida Legislature passed a resolution (CS/CS/HJR 2053) which places on the November ballot a constitutional amendment to establish a revenue limitation for the State of Florida. To implement one of the provisions of the proposed constitutional amendment, a distinction must be made between the sale of services by the State to entities outside the State and the sale of goods by the State to entities outside the State. Effective July 1, 1994, the following revenue categories and object codes must be utilized as appropriate:

New Revenue Categories:
001904 Sale of goods outside State government
001905 Sale of services outside State government
001906 Sale of goods to State employees
001907 Sale of services to State employees

Revenue categories 001901 - sale of goods and services outside State government and 001900 - sale of goods and services to State employees will be inactivated on July 1, 1994.

New Revenue Object Codes:
010200 Sale of Lottery Tickets
010300 Sale of goods and services to State agencies
010400 Sale of goods outside State government
010500 Sale of services outside State government
010600Sale of goods to State employees
010700 Sale of services to State employees

Revenue object codes 010000 - sale of goods and services and 019000 - sale of goods and services to State employees will be inactivated on July 1, 1994.

Thank you for your assistance in implementing these changes and if you have any questions, please call Bob Spooner at 488-3221 or Suncom 278-3221.