Texas: Exempt and Not Exempt Classroom Supplies

Exempt

In Texas, classroom supplies purchased by authorized agents of  public and private schools qualify for a sales tax exemption under Texas Tax Code Sections 151.309 and 151.310.

Not Exempt

A teacher who is not an authorized agent of the school must pay sales tax on purchases of classroom supplies. This is true even if the teacher is reimbursed by the school for the supplies. Only authorized agents of the school qualify for the exemption.

Parents, too, must pay sales tax on classroom supplies purchased for their own children or for communal use (such as crayons placed in a bucket to share).

Donations - Exempt

Any individual may purchase classroom supplies tax free if those supplies will be donated, unused, to an exempt school. At the time of purchase, an exemption certificate issued in the purchaser's name must be presented to the seller in lieu of tax.