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Texas Exempts School Supplies Purchased For Classroom Use

  • Oct 25, 2012 | Gail Cole

Education costs are soaring around the country, but in Texas, school supplies purchased for classroom use are exempt from sales tax.

An August, 2012, Tax Policy News release starts with the statement, "Texas public schools are government entities exempted from the payment of sales tax under Tax Code Section 151.309."

Private schools qualify for the exemption under Tax Code Section 151.310, which reads:

"A taxable item sold, leased, or rented to, or stored, used, or consumed by, any of the following organizations is exempted from the taxes imposed by this chapter: (1) an organization created for religious, educational, or charitable purposes… ." (Emphasis mine).

Schools or their authorized agents "must issue an exemption certificate to the seller" in order to make tax exempt purchases. If a teacher is not an authorized agent, the school may "purchase classroom supplies tax free for a teacher." Only authorized agents of a school may make tax exempt purchases.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.