Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

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Annotation 390.0940

390.0940 PTA Equivalent Organization. Specialized groups such as athletic booster clubs, band mothers, drama societies, etc., are not considered PTA equivalent organizations because they are not concerned with and their efforts are not directed to benefit all of the students, but rather the limited few related to the group's interest. Similarly, fund raising activities by students or student organizations do not qualify them for treatment as consumers since an organization not including parents could not be PTA equivalent. 8/10/78.