Texas Exempts School Supplies Purchased For Classroom Use
- Oct 25, 2012 | Gail Cole
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.