Agency: State Tax Commission - Sales & Use Tax Bureau
Contact Person/Department: Carl Carlisle
Tel. No.: (601) 923-7015
Fax No.: (601) 923-7034
Public Schools (K-12)
Private Schools (K-12)
School Groups (e.g., clubs, bands, teams)
Other parent groups
Youth Sports League
501 (c)(3) organizations
501 (c)(6) organizations
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.
Candies and Confections
Cookies and Other Baked Goods- The sales of "girl scout cookies" by Girl Scouts of America for human consumption are exempt from sales tax (Section 27-65-111(p))
Cheese Products- Not exempt
Meat Products- Not exempt
Nuts, popcorn and other snack food- Not exempt
Other edible items (please identify)- Not exempt
Magazine subscriptions- Exempt
Paper products (e.g., calendars, cards
stationery, books, gift wrap)- Not exempt
Decorative tins, baskets, other containers- Not exempt
Decorative novelties (mugs, ornaments)- Not exempt
Sundry items (please specify item below)- Not exempt
Clothing and accessories- Not exempt
Jewelry- Not exempt
Plant and seeds- Not exempt
Other hard good items- Not exempt
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?
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.
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
The fundraising group (e.g., school, PTA, church) and the company distributing goods to the fundraising group.
Price paid by fundraising group to distributor.