PTOs, as well as parent-teacher-student organizations (PTSOs), are generally not covered by a school's exempt status. But they can apply for state tax exemption.
PTOs are eligible for sales and franchise tax exemptions. Once approved, a PTO may buy tax-free goods and services that further the organization's exempt purpose.
PTOs that are affiliated with their national organization should submit Form AP-207, the Application for Exemption - Educational Organization (PDF), and a letter from the parent organization confirming the affiliation (or provide a web address for the parent organization where this information can be verified).
PTOs that are not members of the 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.
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.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.
We support: