Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0080


295.0080 Contributions to Charitable Organization. A charitable organization, which distributes special books printed in oversize type to school districts, libraries and institutions for use by partially-sighted children, purchases the book components tax-paid. It solicits contributions for its cost from distributees and others, but distributees are under no obligation to make contributions.

Inasmuch as the organization's receipts from distributees' contributions are substantially less than its cost of book components (15 percent) and distributees are not obligated to make contributions, the organization is the consumer of the books and not the retailer thereof and the contributions are not taxable gross receipts. 10/4/65.