Tax Type
Retail Sales and Use Tax
Description
Fund raising materials: nonprofit schools
Topic
Exemptions
Date Issued
12-08-1986
December 8, 1986
Re: Request for Ruling/Sales and Use Tax
Dear ****************
This will reply to your letter of September 2, 1986, in which you request a ruling on the application of the sales and use tax to fund raising materials purchased by nonprofit elementary and secondary schools for resale.
The impact of House Bill 149, which was enacted by the 1986 regular session of the General Assembly, upon the purchase and sale of fund raising materials by nonprofit elementary and secondary schools has been addressed in a recent ruling by the department, a copy of which is enclosed. I feel that this recent ruling directly addresses the concerns expressed in your letter; however, in the event that further questions or concerns arise, please do not hesitate to contact the department for guidance.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner