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

1. What is a parent-teacher organization?

A parent-teacher organization means a formal organization of parents, teachers and school staff of an elementary or secondary school that facilitates parental participation in a school and whose activities include fund raising on behalf of the school or its students. Examples include, but are not limited to PTAs, PTSAs and PTOs.



 
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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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