Agency: Office of State Tax Commissioner
Contact Person: Gary Anderson
Tel. No.: (701) 328-3471
Fax No.: (701) 328-3700
Private Schools (K-12) -exempt
School Groups (e.g., clubs, bands, teams) -exempt
Church Groups -exempt
Youth Sports League -exempt
501 (c)(3) organizations -exempt
501 (c)(6) organizations -exempt
1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?
1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.
Cookies and Other Baked Goods- exempt
Cheese Products- exempt
Meat Products- exempt
Nuts, popcorn and other snack food- exempt
Other edible items (please identify)- exempt
Paper products (e.g., calendars, cards- exempt stationery, books, gift wrap) - exempt
Decorative tins, baskets, other containers- exempt
Decorative novelties (mugs, ornaments)- exempt
Clothing and accessories- exempt
Plant and seeds- exempt
Other hard good items- exempt
2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?
2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.
- The sale does not take place in a publicly owned facility or sales made in a publicly owned facility if the gross receipts from the event are $5,000 or less. (If the gross receipts from an event held in a publicly owned facility are greater than $5,000, the total gross receipts remain subject to sales tax.)
- The net receipts are used for a specific eduational, religious or charitable purpose.
- The sales are not regular ongoing sales made in direct competition with retailers.
The group should send a letter to the sales tax compliance section describing its fund raising activities and stating how the net proceeds will be used. If the activities qualify as tax exempt, our office will respond with a letter that the group may give to its supplier in place of a resale certificate.
The company distributing goods to the fundraising group, unless completed certificate of resale provided.
Price paid by fundraising group to distributor
Last Updated: September 2005