Purpose of this Web Site
Each year, schools, school groups, PTAs, PTOs, youth sports leagues and other non-profit organizations raise nearly $2 billion by selling merchandise to the public (product fundraising).
This web site is designed to assist these non-profit organizations and fundraising companies in determining the sales and use tax implications, if any, resulting from product fundraising drives. The goal is to provide a publicly-accessible clearinghouse of information about the States' provisions, practices and procedures related to the transactional taxation of fundraising sales, products and organizations.
Source of the Information
The information on this site was provided by the state revenue departments through a survey distributed by the Multistate Tax Commission. The survey was conducted originally in the spring of 1999 and the states' responses to that survey are set forth on the website. States are asked periodically to review this information for accuracy. The site reflects updated information as provided by individual states. This site contains information from only those states that affirmatively indicated in the survey that the state agrees "to authorize the Multistate Tax Commission to disseminate any and all of the responses provided in this survey to the Association of Fund-Raising Distributors & Suppliers (AFRDS) and to the general public." (Survey language reflected AFRDS name prior to recent name change.)
The Multistate Tax Commission undertook this information-gathering initiative in cooperation with the Association of Fund-Raising Distributors & Suppliers, which is the sponsor of this website.
Neither AFRDS nor the Multistate Tax Commission has any responsibility for the accuracy or validity of the information provided by the states to the Multistate Tax Commission. The information provided on this site is provided as a service to AFRDS members and other interested parties. This site is only intended to provide information and does not constitute a legal interpretation of or advice about any state tax laws. The information on this site is presented in the same manner as it was provided to the Multistate Tax Commission from the states. Although the Multistate Tax Commission is facilitating the communication of information between the AFRDS and the states, it is the responsibility of each state to make certain that its information on the website is accurate. If you have any questions about the information or require additional information, contact the appropriate state revenue department directly using the contact information for that state on this site. The information contained herein was obtained in 2005 or earlier. We suggest you use this information as a starting point or reference, and confirm its accuracy through your state's own tax authority.