Florida: School Fundraisers and Sales Tax

Oct 14, 2015 | Gail Cole

Sales of food at school fundraisers are generally subject to sales tax in Florida.

School fundraisers in Florida must comply with sales tax laws. Parent-teacher organizations and similar groups that conduct fundraisers for Florida schools are required to register as a dealer with the Florida Department of Revenue and collect and remit sales tax. Sales tax must be collected on sales of taxable goods, including prepared food and drinks, unless a specific exemption applies.

Food, drinks, and other supplies may be purchased sales tax-exempt by parent-teacher organizations and associations and nonprofit K-12 schools under Florida Statutes 212.08(4)(ll). However, as of July 1, 2015, these organizations may opt to pay sales tax to suppliers on items purchased for resale. Those that pay the sales tax on supplies purchased for resale do not have to collect sales tax on the resale of these items.

This change is the result of House Bill 33-A, signed into law as Chapter 2015-221. Additional information.

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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.

Avalara Author

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.