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

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.



 
Links for Parent Teacher Organizations FAQs
Taxpayer Assistance
Frequently Asked Questions
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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