taxes

Parent-Teacher Associations (PTAs)

PTAs, as well as parent-teacher-student associations (PTSAs), are generally not covered by a school's exempt status. But they can apply for state tax exemption.

What kinds of exemptions is my PTA eligible for?

PTAs are eligible for sales and franchise tax exemptions. Once approved, a PTA may buy tax-free goods and services that further the organization's exempt purpose.

How do we apply for an exemption?

PTAs that are members of the Texas Congress of Parents and Teachers (TCPA) or the National Congress of Parents and Teachers should submit Form AP-207, the Application for Exemption - Educational Organization (PDF), and a letter from the parent organization confirming that it is a subordinate of the organization (or provide a web address for the parent organization where this information can be verified).

PTAs that are not members of either the state or national organization should complete the same application and provide a copy of the organization's governing document (Certificate of Formation or Certificate of Registration).

If your application is approved, we'll send a letter or email notification. The notification includes links to print additional verification letters and the exemption certificate (Form 01-339, Texas Sales and Use Tax Resale Certificate (PDF)) to present to vendors.

How do we use the exemption certificate?

When purchasing a taxable item, give the seller a properly completed exemption certificate to document the exempt sale.

If a seller chooses not to accept an exemption certificate, ask the seller to provide a properly completed Assignment of Right to Refund so the organization can request a refund of the tax directly from the Comptroller.

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