Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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N

390.0000 NONPROFIT ORGANIZATIONS

Annotation 390.0610

390.0610 Nonprofit Organization May Not Charge Sales Tax Reimbursement. Certain qualified nonprofit organizations are regarded as consumers of property which they sell in their fund-raising activities. Accordingly, they cannot charge tax or tax reimbursement to their customers. If they charge tax or tax reimbursement, it constitutes excess tax reimbursement and must be returned to the customer or paid to the Board. 4/6/95.