1 Comptroller of Public Accounts Exempt Organizations, Texas Sales Tax and Fundraisers
2 Sales Tax Nonprofit that sells taxable goods or services must obtain a sales tax permit and collect and remit the sales tax. Selling entity is a retailer or seller and responsible to collect, report and remit the tax. Sales of tangible personal property are taxable unless an exemption exists for the item. If a sale is made for which an exemption is not available, then tax is due.
3 Did you know? Nonprofit and tax exempt not the same. Nonprofit may or may not be exempt from federal taxes. Contact IRS for federal income tax information at (877) or visit IRS website at
4 Did you know? Sales tax exemption not automatic - application to Comptroller s office is required. index.html (800) Tax Assistance
9 Insert screen shot of Exempt Orgs page.
10 Did you know? A sales tax exemption is not the same as an exemption from motor vehicle sales tax. In most cases a nonprofit organization must pay motor vehicle tax on its purchase, lease or rental of a motor vehicle.
11 Motor Vehicle Tax Church Transportation Certain 24/7 Child Care Facilities Volunteer Fire Departments and Emergency Medical Services Providers Federal, State and Local Public Agencies
12 Motor Vehicle Tax Gift Tax ($10) applies to donation of vehicle to or from a 501(c) nonprofit. Questions? Comptroller Motor Vehicle Tax Specialist (800) Publication Motor Vehicle Sales, Use, and Rental Tax Texas Department of Motor Vehicles (TxDMV) (888) Website: Local County Tax Assessor-Collector
14 Sales Tax No sales tax permit required for nonprofit organization if all sales are not taxable. Sales tax permit required if any sales are taxable. Use of exemption certificate or resale certificate to purchase taxable items tax free for resale at a tax free sale. Common situation where the nonprofit organization may appear to be the seller, but is not.
15 Fundraising Companies Sales Tax Rule 3.286(d)(6) Nonprofit acts as sales representative for a profit fundraising company. Uses marketing materials (catalog, brochures, sales form) of the profit fundraising company. Profit fundraising company coordinates the fundraising event. Fundraising company is the seller.
16 Fundraising Companies Sales Tax Rule 3.286(d)(6) Fundraising Company Has all tax collection responsibility; reports and remits tax to Comptroller. Instructs nonprofit on how to collect tax. May price taxable items tax included or collect tax on sales price. Local tax is based on location of nonprofit organization.
17 Fundraising Companies Sales Tax Rule 3.286(d)(6) Nonprofit Organization No tax responsibility other than to forward tax collected to fundraising company. Does not issue exemption or resale certificate to fundraising company. Does not count against one-day, taxfree sale day.
18 Two Tax Free Sales Days A 501(c) (3), (4), (8), (10), (19) group, or charitable/educational/religious organization may: Hold 2 tax-free sales days, with each day 24 consecutive hours only, Can be back-to-back days for 48 hours, Designate tax-free in advance, Notify customers of tax-free sale.
19 Two Tax Free Sales Days Items for $5,000 or less (can exceed if manufactured by nonprofit or not sold to donor) Count as a joint sale for both groups Can t collect the tax and keep it under the taxfree sale provision Issue resale or exemption certificate to purchase taxable items for resale Reporting
20 Two Tax Free Sales Days Advanced orders, pre-orders/pre-sales, orders taken over a period of time with delivery at a later date. Surplus inventory Sold out items
21 Bona Fide Chapter? Bona = good Fide = faith Chapter = local branch
22 Bona Fide Chapter of a Nonprofit Organization Authentic branch of an organization Organized by electing officers Holding meetings Conducting business Activity other than a tax-free sale
23 Bona Fide Chapter Examples School Church General nonprofit organization
24 Please note Not all sales tax exempt organizations can hold the 2 one-day, tax-free sales (e.g., youth athletic groups, volunteer fire departments and chambers of commerce). But, possible if group also qualifies for exemption as a 501(c)(3), (4), (8), (10) or (19) organization and basis for sales tax exemption is reclassified.
25 Nontaxable Items and Services
26 Intangibles No sales tax on the sale of intangibles: Gift certificates, Gift cards, Passbooks, Coupon books, Raffle tickets? Beware!
27 Nontaxable Food Products Boxes of fresh fruit Frozen cookie dough, pizza kits (pizza only--not tools) Mixes to be prepared at home (e.g., soup, dessert, bread, dip, pancake) Meat sticks, cheese spreads & balls Bottled sauce, salsa, jelly, syrup (Comptroller Rule 3.293)
28 Exempt Baked Goods Bakery products are exempt unless sold with plates or other eating utensils. Pies, cakes, cookies, doughnuts, pigs-in-ablanket, biscuits, bagels, baked goods with ingredients baked inside. Eating utensils include plates, bowls, spoons, knives, forks. (Comptroller Rule 3.293)
29 Annual Food Sale All volunteer nonprofits may hold taxfree food sale if: Not professionally catered, Not held in a restaurant or hotel, Not in competition with a retailer & Food prepared by group s members. Alcoholic beverage sales are taxable.
30 Magazine Subscriptions Magazines entered as periodical class mail & sold for 6 months + are exempt. Single issues and subscriptions less than 6 months are taxable, unless an exempt writing. (Comptroller Rule 3.299)
31 Nontaxable Services For example: Carwash Pet sitting or walking Baby sitting Face painting Cosmetology services
32 Annual Sales Tax Holiday August 17 through 19, 2012 Most clothing & footwear under $100 Backpacks for elementary/secondary Specific school supplies for elementary/secondary Not computers or computer bags Publication January 2012 Tax Policy News (Comptroller Rule 3.365)
33 Donations Donations not taxed, but take care in giving an item for the donation (baseball cap = donation amount). When is a donation a sale?
34 Did you know? Anyone may purchase taxable items to donate to an exempt entity tax-free with exemption certificate [ (a)(1) & (2)]. Item may not be used first (e.g., purchase and donate musical instruments to a school). Seller may donate unused inventory. (Comptroller Rules and 3.287)
35 Specific Exemptions By Organization Type
36 Meals and Drinks (including candy and soft drinks)
37 Meals & Drinks Tax Free No tax on meals, food or drinks if Sold by church or church function Sold by school group during regular school day (school, district, student group, PTA) Sold by a PTA/PTO during fundraiser
38 Meals & Drinks Tax Free Sold by group associated with a school if fundraiser sponsored by the organization (booster club concession) Sold by member or volunteer of group providing educational/physical/religious training for persons under 19 (little league concessions; candy sales) (Comptroller Rule 3.293)
39 Amusement Services
40 Amusement Services Amusement services are exempt if nonprofit - other than IRC 501(c)(7) - provides and does not benefit one individual. Nonprofit may hire a for-profit to produce the amusement if nonprofit held out as provider in brochures, flyers, tickets, ads, etc. Normally taxable amusement may qualify for exemption based on location where event occurs. (Comptroller Rule 3.298)
41 Exempt Writings
42 Exempt Writings No sales tax on periodicals and writings published and distributed by nonprofit religious, philanthropic, charitable, historical, scientific or other similar organization. Similar organization = 501(c)(3). Does not include educational group.
43 Exempt Writings No tax on printed reading materials, audiotapes, videotapes, computer disks (books, Bibles, newsletters, magazines, music). Include tax on items that primarily serve other purposes (bookmarks, clothing, posters). (Comptroller Rule 3.299)
44 Volunteer Fire Departments
45 Volunteer Fire Departments Expires September 1, VFD must be exempted from payment of sales tax to qualify. Online verification or call Exempt Organizations Section at (800) per calendar year. No more than 72 hrs. Count as a sale for each group if jointly held. [Tax Code Section (c-1)]
48 Senior Citizens Groups Exempts taxable items manufactured, made or assembled by person 65 years or older. Fundraising sale held or sponsored by nonprofit organization to provide assistance to elderly persons. Proceeds can go to organization, senior who produced the taxable item or both. Maximum 4 fundraising events per calendar year for a total of no more than 20 days. No registration required. (Comptroller Rule 3.316)
49 Student Organizations (Higher Education)
50 Student Organizations (Higher Education) 1 day, tax-free sale per month. Fundraiser for school certified group, if group not formed primarily for profit. Items for $5,000 or less (can exceed if manufactured by organization or not sold to donor). Also exempts first $5,000 of other sales of taxable items. (Comptroller Rule 3.316)
51 Certification by School School mails listing to: Exempt Organizations Section Tax Policy Division Post Office Box Austin, Texas Questions? Call (800)
52 Nonprofit Animal Shelters
53 Nonprofit Animal Shelters Nonprofit animal shelter is a facility that keeps or legally impounds stray, homeless, abandoned or unwanted animals. No tax due on the sale of the animal, including the acceptance of an adoption fee. Accessories taxable. (Comptroller Rule 3.316)
54 Sales Tax Permit
57 Resale & Exemption Certificate (Form )
58 Texas Resale Certificate Issue resale certificate when nonprofit organization purchases merchandise for resale. Tax is due if you don t resell, but use the item. Number must consist of 11 digits that begin with a 1 or 3. The 9 digit Federal Employer Identification (FEI) number or social security number not acceptable evidence of resale. (Comptroller Rule 3.285)
60 Texas Exemption Certificate The exemption certificate does not require a tax number to be valid. (Comptroller Rule 3.287)
63 Tax Collection
64 Texas Sales and Use Tax State sales and use tax rate is 6.25%. Local taxing jurisdictions (cities, counties, special purpose districts and transit authorities) may also impose sales and use tax up to 2% for a total maximum combined rate of 8.25%. You will be required to collect and remit both state and local sales and use tax when applicable.
65 Collection of Tax The rate to be collected is determined by the place of business or event location. The tax is collected on all items being sold that are not exempt. If you choose to include the tax in the sales price of the item, your customer must be told that the sales tax is included in the price.
66 Backing Out Tax on Tax Included Sales Use this formula to calculate the sales tax on tax included sales. SALES PRICE DIVIDED BY 1.(TAX RATE) = TAX BASE SALES PRICE - TAX BASE = SALES TAX Example: Taxable item sells for $11 including tax. Tax rate 8.25%. $11 / = $10.16 $11 - $10.16 = $0.84 (tax)
67 Filing Sales Tax Returns Returns can be filed in person, by mail, or via the internet. No tax due returns can also be filed over the telephone. Returns are due Monthly, Quarterly or Yearly (based on qualifications) on the 20th day of the month following the end of the reporting period. Returns postmarked on the due date are considered timely. $50 late filing penalty.
68 Filing Sales Tax Returns You must file a return even if you do not get one in the mail. You must file a return even if you had no taxable sales for the period and do not owe any tax. You will receive an estimated billing if you fail to file a return.
70 Comptroller s Website Website has all forms Statutes, rules, publications, FAQs STAR research system
71 Contact Us Comptroller of Public Accounts (800) or
Comptroller of Public Accounts Comptroller of Public Accounts Go, Fight, Win: It s School Fundraising Time Again! Presented by: Tax Policy Staff Organizer: Stefanie Medack Panelists: Robin Corrigan Go,
Exempt Organizations: Sales and Purchases Susan Combs, Texas Comptroller of Public Accounts DECEMBER 2010 Organizations that have applied for and received a letter of exemption from sales tax don t have
S u s a n C o m b s, T e x a s C o m p t r o l l e r o f P u b l i c A c c o u n t s July 2009 Texas school districts, public schools, qualified exempt private schools and each bona fide chapter within
www.revenue.state.mn.us Nonprofit Organizations and Fundraising 180 Sales Tax Fact Sheet What s New in 2015 The annual fundraising exemption for youth and senior citizen groups increased to $20,000, starting
Table of Contents Purchases Made... 1 Revenue Received... 2 Sale vs. Not a Sale... 2 Taxable Sales vs. Non-taxable Sales... 3 Tax-Free Days... 6 Other Information... 8 Food Sales... 8 Sales and Use Tax
LOUISIANA SALES TAX & NON-PROFIT ORGANIZATIONS A Brief Overview of the Louisiana Sales Tax Laws and How they Apply to Non-Profit Organizations Presented by Cary B Bryson Bryson Law Firm, L.L.C. Sales Taxes:
Tax Commission IDAHO #50 NONPROFIT GROUPS & CHURCHES An Educational Guide to Sales Tax in the State of Idaho This brochure is intended to help nonprofit groups and churches understand the sales tax laws
Guidelines Food and Beverage Tax Department of Finance County of Henrico FOOD AND BEVERAGE TAX GUIDELINES The guidelines presented here are a summary of the laws and regulations concerning the food and
Transactions Involving Nonprofit & Governmental Entities Terry O Neill Taxpayer Service Specialist Sales TO Nonprofit & Governmental Entities How Does an Organization Receive Nonprofit Status? Nonprofit
Nebraska Sales and Use Tax For Event Planners 2014 revenue.nebraska.gov This PowerPoint handout is used for training purposes in conjunction with the oral presentation given by Departmental training staff.
Sales and Use Tax for Public Schools Wisconsin Association of School Business Officials March 11, 2015 Janet Abrams and Becky Haines Wisconsin Department of Revenue In today's presentation, "schools" refers
Jay M. Chadha, Fulbright & Jaworski LLP A Q&A guide to sales and use tax law in Texas. This Q&A addresses key areas of sales and use tax law such as tax scope, multi-state transactions and collecting taxes
Sales Tax and the Not-for-Profit Organization KLR Not-for-Profit Services Group March 2013 www.kahnlitwin.com Boston Cambridge Newport Providence Waltham 888-KLR-8557 TrustedAdvisors@KahnLitwin.com Sales
www.revenue.state.mn.us Prepared Food Taxable Subcategory of Food See Fact Sheet 102A 102D Sales Tax Fact Sheet Prepared food Prepared food is taxable. Prepared food means food that meets any of the following
I. General Provisions A. Schools do not pay sales tax on the purchase of goods and services necessary for instructional and extra-curricular activities, unless those items are purchased for resale. (See
Application for Sales and Use Tax Exempt Status ST16 Please read carefully and complete the attached application if you wish to apply for sales and use tax exempt status. Be sure to provide all the required
CHAPTER 7. SALES TAXES, VEHICLE INVENTORY TAXES, AND STANDARD PRESUMPTIVE VALUE NOTE: This section is meant solely as an introduction and may not reflect the most recent law changes as Motor Vehicle Sales
1 Title 35 Mississippi State Tax Commission Part IV Sales & Use Sub Part 13 General Chapter 02 Sales Made By and To Schools and Colleges and Universities Junior Colleges, Community Colleges, Colleges and
Business tax tip #4 If You Make Purchases for Resale If you're a buyer... Does my sales and use tax license entitle me to make purchases without paying sales and use tax? No. Contrary to what many people
Sales Tax Informative Fact Scenarios Non-profit entities engaged in retail sales of any kind are required to have a Sales Tax License, which must be filed with the Michigan Department of Treasury. Sales
Minnesota. Revenue www.revenue.state.mn.us Restaurants and Bars 137 Sales Tax Fact Sheet What s New in 2016 We clarified tips added by the seller and updated the layout to make this fact sheet easier to
Page 1 of 7 SALES AND USE TAXES TOPICS IN BULLETIN: I. GENERAL INFORMATION II. EXEMPT ACTIVITIES AND ITEMS III. TAXABLE ACTIVITIES AND ITEMS IV. SALES TAX EXEMPTION CERTIFICATE V. SALES TAX COLLECTIONS
Page 1 of 7 SALES AND USE TAXES TOPICS IN BULLETIN: I. GENERAL INFORMATION EXEMPT ACTIVITIES AND ITEMS I TAXABLE ACTIVITIES AND ITEMS IV. SALES TAX EXEMPTION CERTIFICATE V. SALES TAX COLLECTIONS AND REMITTANCES
Illinois Department of Revenue Regulations Title 86 Part 130 Section 130.2145 Vendors of Meals Section 130.2145 Vendors of Meals TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION
6#:(#%65 From the State of Hawaii, Department of Taxation PARENT-TEACHER ORGANIZATIONS AND OTHER SCHOOL-RELATED ORGANIZATIONS 99-4 Parent-teacher organizations, athletic and band booster organizations,
SECTION 17 - NONPROFIT ENTITIES - HOSPITALS, EDUCATIONAL INSTITUTIONS, CHURCHES, ORPHANAGES AND OTHER CHARITABLE OR RELIGIOUS INSTITUTIONS AND ORGANIZATIONS AND QUALIFIED RETIREMENT FACILITIES WHOSE PROPERTY
NEW JERSEY DIVISION OF TAXATION REGULATORY SERVICES BRANCH TECHNICAL BULLETIN TB - 71 ISSUED: 5-13-13 TAX: TOPIC: SALES AND USE TAX SALES OF PREPARED FOOD BY FOOD SERVICE PROVIDERS Prepared Food In general,
MAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION INSTRUCTIONAL BULLETIN NO. 27 SALES OF PREPARED FOOD This bulletin is intended solely as advice to assist persons in determining, exercising or
Illinois Department of Revenue ST-1 Instructions General Information Who must file Form ST-1? You must file Form ST-1, Sales and Use Tax and E911 Surcharge Return, if you are making retail sales of any
School District Fundraising and School District Support Organizations: A Brief Overview Drafted by: Anthony W. Contente-Cuomo Udall Shumway PLC School District Fundraising School Districts are generally
Fundraising Events and Cause-Related Marketing Richard L. Ruvelson, JD, Director, Wipfli Sarah Duniway, JD, Attorney, Gray Plant Mooty IRS Circular 230 Disclosure Any tax advice included in this communication,
Welcome to the FOOD INDUSTRY SEMINAR OBJECTIVES for the Restaurant Seminar Provide basic understanding of the sales and use tax law. Teach how to avoid common mistakes. Discuss Board of Equalization services
INFORMATION BULLETIN #68 SALES TAX FEBRUARY 2012 (Replaces Information Bulletin #68 dated January 1998) DISLCAIMER: SUBJECT: AUTHORITY: DIGEST: Information bulletins are intended to provide nontechnical
North Carolina Reduces Corporate and Personal Income Tax Rates, Eliminates the Estate Tax, and Caps the State Gas Tax by Rita L. Eng, Esq. (RIA) On July 23, 2013, North Carolina Governor Pat McCrory signed
If you are considering a move to Little Rock or have been a resident for a short time, you may have questions about Little Rock s tax rates. The following information includes a summary of various state
Completed by: Tim Jennrich E-mail address: TimJe@dor.wa.gov Phone number: (360) 534-1578 Date Submitted: 8-1-2013 Each of the items listed in the chart is defined in the in the Streamlined Sales and Use
POLICIES & PROCEDURES Fundraising Events Policy Policy No.: 850-20 Effective: 2/05/14 POLICY: All fundraising events or large group appeals (letters, phone banks, emails, etc.) conducted for the benefit
Completed by: Richard Dobson E-mail address: Richard.Dobson@ky.gov Phone number: 502-564-9977 Date Submitted: 7/25/13 Each of the items listed in the chart is defined in the in the Streamlined Sales and
Tax Exempt and Government Entities EXEMPT ORGANIZATIONS A Donor s Guide to Vehicle Donation, BEFORE YOU GIVE YOUR VEHICLE TO A CHARITABLE ORGANIZATION: n CHECK OUT THE CHARITY, n SEE IF YOU LL GET A TAX
Tax Exempt and Government Entities EXEMPT ORGANIZATIONS A Charity s Guide to Vehicle Donation, TYPES OF VEHICLE DONATION PROGRAMS AND THEIR IMPACT ON TAX-EXEMPT STATUS, TAXABLE INCOME, AND DEDUCTIBLE CONTRIBUTIONS
INLAND REVENUE BOARD OF MALAYSIA Translation from the original Bahasa Malaysia text CLUB, ASSOCIATION PUBLIC RULING NO. 1/2015 DATE OF PUBLICATION: 12 JANUARY 2015 INLAND REVENUE BOARD OF MALAYSIA Date
City of Omaha Restaurant and Drinking Places Occupational Privilege Tax The City of Omaha enacted an occupation tax on restaurants and drinking establishments effective October 1, 2010. The tax ordinance
A Donor s Guide to Before you give your car to a charitable organization: check out the charity see if you ll get a tax benefit check the value of your car see what your responsibilities are as a donor
fundraising a handbook on how to succeed why product fundraising? it s for the kids Schools and youth groups raise nearly $2 billion each year through sales of popular consumer products. The money helps
Wisconsin Sales and Use Taxes for Chambers of Commerce January 8, 2014 Presented Date or by: subtitle Craig Cookle, Partner Daryl Ohland, Director Wipfli LLP Wipfli LLP 1 Introductions Craig Cookle, Partner,
Ministry Of Finance VAT Department VAT Guidance for Charities, Clubs and Associations Version 4: November 1, 2015 Introduction This guide is intended to provide charities, clubs and associations with additional
St. John Armenian updated 3-23-2010 Church Organizations & Armenian Organizations Preparing to hold an event or meeting on the grounds of St. John Armenian Church Reserve facility: Get approval from Church
Article 5A. North Carolina Highway Use Tax. 105-187.1. Definitions. The following definitions and the definitions in G.S. 105-164.3 apply to this Article: (1) Commissioner. The Commissioner of Motor Vehicles.
State and Local Tax Consulting SALES TAX ISSUES AND SOLUTIONS FOR TEXAS BUSINESSES Nathan Day Agenda Texas Sales and Use Tax Overview Sales Tax Exemptions and Exemption Certificates Taxability Issues Sales
VALUE ADDED TAX (VAT) Introduction VAT is an indirect form of taxation imposed on goods and services sold in Cyprus, as well as the acquisition of goods from the EU and the import of goods into the Republic.
New Louisiana Sales Tax Laws Interpreted for Louisiana Baptist Convention Churches and Associations May 25, 2016 Sales tax issues for churches are quite complex. The intention of this letter is to inform
TABLE OF CONTENTS NEBRASKA SALES & USE TAX I. HISTORY. II. III. SALES AND USE TAX. TAXABLE SERVICES. IV. TAX-FREE SALES. V. EXEMPT ORGANIZATIONS. VI. DELIVERY CHARGES. VII. LABOR CHARGES. VIII.OCCASIONAL
Common Booster Club Questions Booster clubs provide parents and interested community members a means to support extracurricular activities beyond serving as mere spectators. Booster clubs hold fundraisers,
Understanding the Different Types of Tax Exempt Status 2012 US Youth Soccer Workshop February 17, 2012 Agenda Overview of tax exempt sector Types of exempt organizations Tax filing requirements Comparison
Georgia State Tax Reporter, 60-580, Georgia, Nonprofit Organizations, Private Schools, and Churches State Tax > State Tax Reporters > Georgia State Tax Reporter > Sales and Use > Explanations and Annotations
This publication is designed to help Arizona businesses comply with the state s basic tax and licensing requirements. In case of inconsistency or omission in this publication, the language of the Arizona
SECTION 23 - LEASE OR RENTAL 23-1 LEASE RECEIPTS The gross receipts or gross proceeds derived from or the total amount agreed to be paid for the lease or rental, within North Carolina, of all kinds and
City of Englewood, Colorado Tax Seminar Presentation Located on the southern border of Denver, Colorado s capital city, Englewood is approximately seven square miles and home to approximately 30,000 residents.
Office of the District Attorney of Lancaster County Lancaster, Pennsylvania LOCAL OPTION SMALL GAMES OF CHANCE ACT FREQUENTLY ASKED QUESTIONS Frequently Asked Questions about Local Option Small Games of
A Guide to Sales Tax in New York State for Exempt Organizations Pub 843 (11/09) About this publication This publication provides information for organizations that are exempt from New York State and local
Page 1 of 9 Section 1: Georgia Sales and Use Tax Principles Presented by Ned A. Lenhart, CMI, CPA The objective of this section is to introduce and review some of the foundational components of Georgia
Local Option Small Games of Chance Act Procedure Manual and Frequently Asked Questions 1 Table of Contents Organization Eligibility... 3 Games of Chance Permitted. 4-5 Prize Limits. 5 Clubs... 6 Auxiliary
A draft of the Bundled Transaction issue paper was presented to the Governing Board on August 30, 2006. The Governing Board directed SLAC to prepare an interpretative rule and unresolved issues would be
AUSTIN INDEPENDENT SCHOOL DISTRICT GUIDELINES FOR USE OF FOOD AND BEVERAGES FOR CLASSROOM PARTIES, BIRTHDAYS, OR CELEBRATIONS Texas Department of Agriculture Food and Nutrition Division suggestions for
These FAQs are being provided as a courtesy to the restaurant community as guidance to many of the questions that have been received. The s office assumes no legal liability or responsibility for the accuracy,
INFORMATION BULLETIN #10 SALES TAX APRIL 2012 (Replaces Bulletin #10 dated June 2008) DISCLAIMER: SUBJECT: Informational bulletins are intended to provide nontechnical assistance to the general public.
Small Business Startup Guide By Carol Topp, CPA CarolToppCPA@zoomtown.com 10288 Amberwood Ct Cincinnati, OH 45241 (513)777-8342 This short guide is intended to help an individual start his or her own business.
12.901: STATE OF MICHIGAN FORMS AND INFORMATION The State of Michigan has several taxes and forms associated with nonprofit corporations including the congregations of The Lutheran Church Missouri Synod.
Note: See also TP-64, Notice to Taxpayers Requesting Information or Assistance from the Tax Department. The publication you requested begins on page 2 below. New York State Department of Taxation and Finance
Sales Tax: Restaurants, Lounges, and Nightclubs R-20165 (9/02) This public document was published at a total cost of $1,553.45. Two thousand five hundred copies of this public document were published in
CHARITABLE FOUNDATIONS: ANOTHER OPTION TO HELP FINANCE SCHOOL ACTIVITIES Fall 1999 Written for WASB's Legal Services Membership by Lathrop & Clark LLP School districts continue to be faced with the challenge
ATTORNEY GENERAL S SUMMARY OF CHARITABLE SOLICITATIONS BY COMMERCIAL FUND-RAISERS SUPPLEMENTAL REPORT: DONATIONS OF PERSONAL PROPERTY (THRIFT STORES, VEHICLE DONATION PROGRAMS, ETC.) (Government Code 12599)
Booster Martin E. Fortin, Jr. Cispus Learning Center 2142 Cispus Rd Randle WA 98377 360-497-7131 firstname.lastname@example.org Clubs and ASB Is it an ASB or Booster Club Project? Parent Teacher Associations, Parent
Term 1 Students will be able to identify ingredients, types of stocks. Students will be able to prepare, store and use stocks properly. Students will be able to identify ingredients for sauces, thickeners
City of Lawrence Fringe Benefits The City of Lawrence, Kansas provides its employees numerous benefits. Most of these benefits are considered taxable. In order to distinguish between taxable and nontaxable
NATIONAL HEADQUARTERS CIVIL AIR PATROL CAP REGULATION 173-4 16 DECEMBER 2014 Finance FUND RAISING/DONATIONS This regulation covers fund raising activities and donations to Civil Air Patrol (CAP) at the
New York State Department of Taxation and Finance Office of Tax Policy Analysis Technical Services Division STATE OF NEW YORK COMMISSIONER OF TAXATION AND FINANCE ADVISORY OPINION PETITION NO. S010330A
Colorado Department of Revenue Taxpayer Service Division 01/12 FYI Sales 55 Sales Tax Requirements for Flea Market and Swap Meet Operators GENERAL INFORMATION If you are the operator of a flea market or
Completed by: Department of Treasury, Tax Policy Division E-mail address: Treas_Tax_Policy@michigan.gov Phone number: 517-373-9600 Date Submitted: September 22, 2010 Each of the items listed in the chart
DISCLAIMER The Pennsylvania Department of Revenue has prepared this overview on Pennsylvania s Local Option Small Games of Chance Act, 1988 P.L. 1262, No. 156, as amended, for use by the general public.
Easy Fund Raisers for Homeschool Organizations by Carol Topp, CPA Many homeschool groups bring in needed income through fundraisers. Through experience I have found that some fundraisers are much easier
Georgia Sales and Use Tax Issues For Nonprofits Organizations April 14, 2009 Overview Application of Sales/Use Taxes to Nonprofits Scope of Sales/Use Taxes in General Potential Exemptions/Exclusions From
Illinois Department of Revenue ST-1 Instructions Who must file Form ST-1? You must file Form ST-1, Sales and Use Tax and E911 Surcharge Return, if you are making retail sales of any of the following in
, Structure Base, Structure, the of Income / LLC; S-Corporation; General es $150, plus 0.26% on excess receipts over $1.0 million. All out-of-state sales are exempt NOTE: The following organizations are
Iowa Sales Tax Issues for Food Service Industry Terry O Neill Taxpayer Service Specialist Is Food Exempt from Iowa Sales Tax? Sometimes The type of food purchased determines if it is taxable or exempt.
Page 1 of 21 Sales and Use Taxes: New Jersey Resource type: Article: know-how Status: Law stated as at 18-May-2012 Jurisdiction: New Jersey A Q&A guide to sales and use tax in New Jersey. This Q&A addresses
www.revenue.state.mn.us Motor Vehicle Sales and Purchases 125 Sales Tax Fact Sheet What s New in 2013 Starting July 1, 2013: The tax on collector passenger vehicles and fire trucks is $150. The gift of
Information Guide Identifying Application of Kansas Sales Tax to the Sale of Propane Information: Tax Type: Kansas Retailers' Sales Tax Brief Description: Application of Kansas Sales Tax to the Sale of
Booster Club and Exempt Organizations Audit Committee General Information General Information Each organization is required to have an audit committee conduct an annual review of the organization s revenues