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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 Suzy
Swan 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)
sswan@txpta.org |