Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
390.0000 NONPROFIT ORGANIZATIONS
390.0935 PTA as Agent. When a parent teacher association (PTA) acts as an agent for a book seller at a book fair, the sales made at the book fair are retail sales subject to tax and the book seller is the retailer. The special provisions of section 6370 which make the PTA a consumer of certain property which it sells are not applicable where the PTA acts as the agent of the seller. 8/27/85.