PTAs in Texas may be subject to sales taxes on the items they sell.  Refer to the Texas PTA Treasurer's Resource Guide for detailed information for detailed information on sales taxes, including which items are taxable and which are not.  A PTA making taxable sales must have a Sales Tax Permit.  A sample PTA sales tax permit application can be downloaded by clicking here.  Use the Texas Online Registration Application to obtain a Sales Tax Permit.

 

Once a PTA has a sales tax permit, it must file a sales tax returns, even when the PTA did not have any taxable sales for the period. Most PTAs will be on an annual filing basis for sales taxes; in this case, the returns and any sales taxes owed will be due on January 20 for the previous calendar (January to December) year. Some PTAs may be required to file quarterly. The Texas sales tax returns and instructions are available here. 

 

The state of Texas is assertive in collecting sales taxes.  If a PTA has a sales tax permit and does not file a sales tax return, the state will assume the PTA owes taxes and will assess estimated taxes and penalties.  If those assessments are not paid, the state of Texas will place a lien on the PTA's bank account to collect the taxes it believes it is owed. Don't let this happen to your PTA!  Know the rules and make required filings on time.

 

If you need assistance please do not hesitate to contact us.