Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   Ohio

Agency: Dept. of Taxation

Contact Person: Bill Marshall

Tel. No.: (614) 466-4810

Fax No.: (614) 466-4977

  1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

    Public Schools (K-12) - Exempt

    Private Schools (K-12) - Exempt

    School Groups (e.g., clubs, bands, teams) -Exempt

    PTAs - Exempt

    PTOs - Exempt

    Other parent groups - Exempt

    (please identify)

    Church Groups - Exempt

    Youth Sports Leagues - Taxable

    501 (c)(3) organizations - Exempt

    501 (c)(6) organizations - Taxable

    Other (specify:__________________)

    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.

  2.  

  3. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

    Candies and Confections- Exempt

    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

    Jewelry- 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.

  4.  

  5. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

    Limits on number of fundraiser events per year for certain groups. See Q1.

  6.  

  7. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    No application/approval process is required.

  8.  

  9. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    None

  10.  

  11. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

    The fundraising group (e.g., school, PTA, church)

  12.  

  13. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

    Price paid by consumer to fundraising group. Separately stated shipping and handling charges are exempt.

  14.  

  15. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc.,to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.