Sales and purchases ledger
A sales and purchases ledger with date, customer or vendor, description, amount, sales tax and monthly totals.
- ๐บ๐ธ US format ยท Letter size
- Free
This is a sample form. Check tax amounts against IRS rules and your accountant's advice.
Pick your options and the preview updates. The file opens in Excel, Google Sheets or Numbers.
The file is built in your browser. Nothing is uploaded or saved.
Sheets
- How to use
- Ledger: type, date, customer or vendor, invoice #, description, taxable, amount, sales tax (formula from the rate cell), total (formula), paid with, notes
- Monthly summary: sales, sales tax collected, purchases, sales tax paid, difference by month (SUMIFS)
Color key
- Yellow cells: fill these in
- Blue cells: formulas, leave them as they are
- Gray rows: examples you can delete
A bookkeeping view, not a tax filing
Sales tax collected is a simple rate times amount. Exemptions, resale certificates, shipping rules and marketplace collection differ by state, so file from your point of sale or accounting records and use this sheet to see the shape of the month. This is not tax advice.
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Sales and purchases ledger
| Type | Date | Customer or vendor | Invoice # | Description | Taxable | Amount | Sales tax | Total | Paid with | Notes |
|---|---|---|---|---|---|---|---|---|---|---|
| Sale | 2026-10-05 | Northwind | 1041 | Product A, 20 units | Yes | 2,000 | 0 | 2,000 | Invoice | |
| Purchase | 2026-10-08 | Contoso Supply | Raw materials | Yes | 800 | 0 | 800 | ACH | ||
| Purchase | 2026-10-12 | Office Depot | Office supplies | Yes | 45.5 | 0 | 45.5 | Card | Company card | |
| Sale | 2026-10-20 | Acme Inc. | 1042 | Consulting, 10 hours | No | 1,500 | 0 | 1,500 | Invoice | Service, not taxable here |
| (auto) | (auto) | |||||||||
| Total | =SUM(โฆ) | =SUM(โฆ) | =SUM(โฆ) |
Monthly summary
| Month | Sales | Sales tax collected | Purchases | Sales tax paid | Sales minus purchases |
|---|---|---|---|---|---|
| October 2026 | (auto) | (auto) | (auto) | (auto) | (auto) |
| November 2026 | (auto) | (auto) | (auto) | (auto) | (auto) |
| December 2026 | (auto) | (auto) | (auto) | (auto) | (auto) |
| Total | =SUM(โฆ) | =SUM(โฆ) | =SUM(โฆ) | =SUM(โฆ) | =SUM(โฆ) |
This shows the first part of each sheet as it prints on Letter paper. The file also has a how-to sheet and formulas, and every column fits one page width when you print from Excel.
How to use it
Pick the first month and how many months you want, and type your sales tax rate so it lands in the yellow rate cell. Each time you send an invoice or pay a bill, add one line: sale or purchase, date, who, what, whether it is taxable and the amount before tax. Sales tax and the total fill themselves.
The Monthly summary sheet adds up sales, tax collected, purchases and tax paid for each month and shows sales minus purchases. If your state wants quarterly sales tax returns, start the sheet on the first month of a quarter so the totals line up.
Things to watch
What is taxable depends on your state and on the buyer. Services are exempt in many states, purchases for resale are exempt with a certificate, and sales shipped out of state follow the destination's rules. Mark those lines No. The sheet applies one rate, so if you sell into several local jurisdictions keep the point-of-sale report as the source for the return.
Calculators that go with this
Frequently asked questions
The receipt shows a tax amount that differs by a cent.
Type the receipt amount over the Sales tax cell. The Total cell still adds it up. If you want the formula back, copy the cell from the row above.
Do I record the tax I paid on purchases?
Yes, if the vendor charged you sales tax, mark the line taxable and the sheet figures it. That tax is part of your cost, not something you get back, unless you bought for resale with a certificate.
Does it work in Google Sheets?
Yes. SUMIFS, DATE, ROUND and IF work the same in Google Sheets. You may need to re-create the dropdowns.
Is what I type saved anywhere?
No. Everything stays in your browser and nothing is sent to our server. If you refresh the page it is gone, so print, save a PDF or download the DOCX when you are done.