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Texas PTA met with the Comptroller, Susan Combs, and her staff on Monday, April 14, 2008 to discuss the "determined seller vs. agent" sales tax issue. Click here to view the letter we received from the Comptroller's Office as a result of our meeting. The fact of the matter is, due to vendors treating the determined seller/agent issue differently, and the confusion for PTA volunteers with contract wording, the Comptroller has recently ruled all catalog/brochure vendors are the determined sellers. In other words, for PTAs who have brochure/catalog sales, the fundraising company will always be responsible for the sales tax. Please forward this message to all PTAs in your area.
- There is a new resale certificate for non-profits. You may find the new certificate on the Comptroller's website at http://www.window.state.tx.us/taxinfo/taxforms/01-339.pdf. On the new resale certificate that requires a number, use your PTA's sales tax permit number. Your PTA should have a sales tax permit if you are selling taxable items other than on your two declared tax-free days per calendar year. If you are not selling taxable items except on those days, you would not need a sales tax permit and would then use the taxpayer ID on our Texas exemption letter (page A-12) from the Comptroller's Office.
- PTAs do not pay franchise tax as they are exempt under Texas PTA's group exemption. Please contact Irene Cage at the Comptroller's Office and she'll assist you in getting this straightened out. Her number is (512) 463-2995.
If you have any questions, please contact at Texas PTA State Office.
Suzanne "Suzy" Swan
Director of Finance
Texas PTA
408 West 11th Street
Austin, Texas 78701
800.TALK.PTA
512.476.6769 (ext. 202)
512.320.9802 (direct line)