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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxes

School Fundraisers


Texas school districts and public schools are exempt from paying Texas sales and use tax on taxable items they purchase. Qualified nonprofit private schools are also exempt from paying tax if their purchases relate to their exempt function.

Unless an exemption applies, these entities must get a sales tax permit and collect and remit sales tax on taxable items sold. They do not need a sales tax permit if they sell only exempt items or if the sales are through tax-free fundraisers.

Sales by School Organizations

Texas school districts, public schools, qualified exempt private schools and bona fide chapters within a qualifying school may have two one-day, tax-free sales or auctions each calendar year (January through December). During a tax-free sale day, the organization is not required to collect tax on the sales price of taxable items.

Additional Resources

94-183
(09/2020)

HB855 Browser Statement

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.

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