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

Contact Person:  Technical Research

Agency:  Utah State Tax Commission - Taxpayer Services Division

Tel. No.:  (801) 297-7705

Fax No.:  (801) 297-6357

Email: taxmaster@utah.gov

  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 (1)

Private Schools (K-12) - Exempt (1)

School Groups (e.g., clubs, bands, teams) - Exempt (1)

PTAs - Exempt (2)

PTOs

Other parent groups

(please identify)

Church Groups

Youth Sports League

501 (c)(3) organizations - Exempt (3)

501 (c)(6) organizations

Other (specify:__________________)

  1. Public/private schools grades K-12 only - sale, use of funds restricted - see Utah Code Annotated 59-12-102(28)
  2. PTA exempt as 501 (c) (3)
  3. 501 (c) (3) organizations must also obtain sales tax exemptions # from tax commission. See Administrative Rule R865-19S-43

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?

Yes

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.

 

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

    Exemptions are not product specific; however, same exclusions apply - see Q. 1 & 3

    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.

  2.  

  3. 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

    Limits on duration of fundraisers

    Limits on dollar amount of each item

    Limits on total amounts raised per year

    Other  - See Q1.

    Sales of meals by 501 (c) (3) organizations are restricted - see  Administrative Rule R865-19S-61 (Para. 'C')

  4.  

  5. 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.

    Public/private schools - See Utah Code Annotated 59-12-104, Utah Code Annotated 59-12-102

    501 (c) (3) Org's. See Rule Administrative Rule R865-19S-43

  6.  

  7. 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.

    N/A

  8.  

  9. 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)

  10.  

  11. 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

  12.  

  13. 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.

Legislative Determination

Last Updated: September 2005