Agency: Dept. of Taxation
Contact Person: Bill Marshall
Tel. No.: (614) 466-4810
Fax No.: (614) 466-4977
Public Schools (K-12)
Private Schools (K-12)- Exempt
School Groups (e.g., clubs, bands, teams)-Exempt
Other parent groups- Exempt
Church Groups- Exempt
Youth Sports Leagues- Taxable
501 (c)(3) organizations- Exempt
501 (c)(6) organizations - Taxable
Sales by churches and non-profit charitable organizations are not subject to tax unless the number of days on which such sales are conducted exceeds six in any calendar year. If so, subsequent sales are taxable. When counting sales made by different groups within a church or organization all shall be considered to be made by the church or organization.
Exception - When sales are made by different groups within primary and secondary schools and by PTA's/PTO's, booster groups and similar organizations that raise money to support curricular or extra-curricular activities, all shall not be considered sales of the school. Effective July 1, 2007, upon the passing of HB 119, sales conducted by these organizations are not affected by the six days in a calendar year limitation.
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.
Candies and Confections
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
Magazine subscriptions- Exempt
Paper products (e.g., calendars, cards
stationery, books, gift wrap)- Taxable
Decorative tins, baskets, other containers- Taxable
Decorative novelties (mugs, ornaments)- Taxable
Sundry items (please specify item below)- Taxable
Clothing and accessories- Taxable
Plant and seeds- Taxable
Other hard good items -Taxable
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?Yes
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.
Limits on number of fundraiser events per year for certain groups. See Q1.
No application/approval process is required.
The fundraising group (e.g., school, PTA, church)