Using Excel

Table of Contents

Purchases Made 2

Revenue Received 3

Sale vs Not a Sale 3

Taxable Sales vs Non-taxable Sales 4

Tax-Free Days 7

Other Information 9

Food Sales 9

Sales and Use Tax Return 9

Booster Clubs, PTAs, and other associated groups 10

Texas State Comptroller’s website: www.window.state.tx.us.taxinfo

Tax help email address: tax.help@cpa.state.tx.us

Tax help phone number: 1-800-252-5555

Purchases Made

Any purchases made in the name of the school district or group of the school district are exempt from sales tax. Exempt organizations are entitled to an exemption only on items purchased and used directly and exclusively in pursuit of the exempt purpose. For school districts, items purchased must relate to the educational process.

Purchases made by individual members or teachers/coaches of classes or teams have no exemptions even though they are connected with a school or a school organization. Examples are: cheerleaders purchasing their own uniforms, band members purchasing their own instrument, or science students purchasing a science board.

In order to be afforded the sales tax exemptions, various certificates should be presented:

Tax Exemption Certificates – The Texas Sales and Use Tax Exemption Certificate should be presented each time a purchase is made. It must state that the merchandise being purchased is for the organization’s own use in providing education, is being made in the name of the organization, and that payment will be made from the organization’s own funds.

Resale Certificates – A Texas Resale Certificate should be given to the vendor when merchandise is purchased by the school for resale (such as fundraisers).

Hotel Certificates –Educational organizations and their employees traveling on official business of the organization are exempt from the Texas state hotel tax: the organization and their employees must pay local tax. The Texas Hotel Occupancy Tax...