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Frequently Asked Questions about Sales by Parent-Teacher Organizations and Other Organzations

8. - Are sales by third party vendors subject to Marylandís sales and use tax when a school system, parent-teacher organization, or other organization benefits from such sales?

Yes, unless such sales are otherwise exempt by statute, the exemption from the collection of the sales and use tax only applies to sales by parent-teacher organizations or other organizations within an elementary school or secondary school in the State or within a school system in the State.



 
Links for Parent Teacher Organizations FAQs
Taxpayer Assistance
Business Tax FAQs
Sales and Use Tax
Parent Teacher Organizations FAQs
  1 - What is a parent-teacher organization?
  2 - What are other organizations within an elementary or secondary school?
  3 - What are organizations within a school system?
  4 - What is a school system in the State?
  5 - Are sales made by a parent-teacher organization or other organizations subject to the sales and use tax?
  6 - Does the sales and use tax exemption also apply to sales made directly by the school or school system?
  7 - Is a sale subject to tax if a parent-teacher organization or other organization within an elementary or secondary school or within a school system acts as a collection agent for a third party vendor?
  8 - Are sales by third party vendors subject to Maryland’s sales and use tax when a school system, parent-teacher organization, or other organization benefits from such sales?
  9 - If sales made by a third party vendor are subject to the sales and use tax, who has the responsibility to remit the tax?
  10 - Are purchases for resale by parent-teacher organizations or other organizations subject to tax?
  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?
 
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