11. - If sales made by a parent-teacher organization or other organizations are not subject to tax, should the organization close its sales and use tax account?
Parent-teacher organizations issued a sales and use tax exemption certificate by the Comptrollerís Office may close their sales and use tax accounts. Accounts may be closed by calling the Comptrollerís Office Taxpayer Service Center at 410-260-7980.
Any parent-teacher organization or other organization that does not possess a sales and use tax exemption certificate should not close its sales and use tax account. It is necessary to retain the sales and use tax account in order to provide vendors with a valid resale certificate when purchasing items for resale.