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Frequently Asked Questions about Sales by Parent-Teacher Organizations and Other Organzations

Below you will find frequently asked questions concerning  Sales by Parent-Teacher Organizations and Other Organizations.

Effective July 1, 2013, the sales and use tax does not apply to a sale by parent-teacher organizations or other organizations within an elementary or secondary school in the State or within a school system in the State.

Questions regarding these FAQs, or questions in general relating to sales by parent-teacher organizations or other organizations, should be directed to the Comptrollerís Office Taxpayer Service Center by calling 410-260-7980.



 
Links for Parent Teacher Organizations FAQs
Taxpayer Assistance
Frequently Asked Questions
Business Tax FAQs
Sales and Use Tax
Parent Teacher Organizations FAQs
  1 - What is a parent-teacher organization?
  2 - What are other organizations within an elementary or secondary school?
  3 - What are organizations within a school system?
  4 - What is a school system in the State?
  5 - Are sales made by a parent-teacher organization or other organizations subject to the sales and use tax?
  6 - Does the sales and use tax exemption also apply to sales made directly by the school or school system?
  7 - Is a sale subject to tax if a parent-teacher organization or other organization within an elementary or secondary school or within a school system acts as a collection agent for a third party vendor?
  8 - Are sales by third party vendors subject to Maryland’s sales and use tax when a school system, parent-teacher organization, or other organization benefits from such sales?
  9 - If sales made by a third party vendor are subject to the sales and use tax, who has the responsibility to remit the tax?
  10 - Are purchases for resale by parent-teacher organizations or other organizations subject to tax?
  11 - If sales made by a parent-teacher organization or other organizations are not subject to tax, should the organization close its sales and use tax account?
 
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