10. - Are purchases for resale by parent-teacher organizations or other organizations subject to tax?
No. Parent-teacher organizations or other organizations, within an elementary or secondary school in the State or within a school system in the State, issued a sales and use tax exemption certificate by the Comptrollerís Office may supply a vendor with a resale certificate that bears the exemption number issued to the organization instead of a sales and use tax registration number. Parent-teacher organizations and other organizations not issued an exemption certificate should supply a vendor with a resale certificate bearing the organizationís sales and use tax registration number.