Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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165.0000 CHARITABLE ORGANIZATIONS—Regulation 1570

Annotation 165.0160

165.0160 Thrift Shop. Sales made by operators of a thrift shop were subject to sales tax where the operators failed to apply for or were unable to obtain the property tax "welfare exemption" for the thrift shop. The thrift shop would not qualify for that exemption if the net income derived from its sales was devoted to a disconnected charitable purpose; to purchase medical supplies and equipment for a medical center. 6/25/71.