Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
390.0000 NONPROFIT ORGANIZATIONS
390.0095.900 Nonprofit Organization—Parent Co-operative. The parent co-operative organization of a nursery school cannot be considered a PTA equivalent organization because the members are required to fulfill hourly requirements for day care and education, thus being involved in the actual operation of the school rather than functioning as an entity separate and apart from the daily operations of the school. 6/26/86.