Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 390.0100

390.0100 State PTA Councils and Districts. Those PTA councils and PTA districts which have been specifically authorized to operate within one or more schools by the governing authority of the school(s) are consumers of materials they sell, provided the profits are used exclusively in furtherance of the purposes of the organization. 4/27/79.