June 20, 1994

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

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

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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
010600	Sale 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.