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School Fundraisers and Texas Sales Tax

Publication 94-183 from the Texas Comptroller of Public Accounts is an incredibly useful resource when planning fundraising events for school districts, public schools, student organizations and non-student nonprofit organizations.

Many PTA/PTO organizations, Booster Clubs, and  student groups are not fully aware of the sales tax responsibilities they have when engaging in fundraising activities. This publication offers an easily digestible overview of those responsibilities.

In addition to covering the most common items exempt from sales tax the publication also summarizes a few sales tax exemptions available to school districts, public schools, student organizations and non-student nonprofit organizations. This includes:

  • Two One-Day Tax-Free Sales
  • Fundraiser where in the organization is acting as a sales representative or commissioned sales agent for a for-profit retailer
  • Concession stands
  • Sales of meals and food products
  • Annual banquets and annual food fundraisers
  • Amusement services
  • Periodicals and writings
  • Bakery items
  • Donations
  • Car washes

For more detail on how these exemptions may apply to your organization, check out Publication 94-183 at the Texas Comptroller's website.

Remington O'Dell