SALES TAX GUIDELINES FOR PASCO SCHOOLS Purchases

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SALES TAX GUIDELINES FOR PASCO SCHOOLS Purchases Sales Admissions Parking By: Internal Audit Purchasing Dept. Certificate of Exemption Certificate of Exemption ONLY applies to purchases made by the school. To qualify for tax exemption,

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SALES TAX GUIDELINES FOR PASCO SCHOOLS Purchases
Sales
Admissions
Parking

By:
Internal Audit & Purchasing Dept.<br>
02
Certificate of Exemption Certificate of Exemption ONLY applies to purchases made by the school. To qualify for tax exemption, purchases made by the school must have an educational purpose and benefit the school, the teachers, and/or the students.

Exemption DOES NOT apply to sales. However, per FL Statute 212.08, some sales are tax exempt.<br>
03
Payment of sales tax on items purchased for resale Per Rule 12A-1.0011, K-12 schools are allowed to pay sales tax to suppliers on the cost of items purchased for resale rather than collect sales tax at the point of sale. Examples of items purchased for resale:

School materials and supplies (items sold at the school store).
Fundraising supplies (such as candy, y-ties, greeting cards, T-shirts, smencils, sports bottles, car magnets, and similar items).
Concession food and supplies (pizza, soda, candy).<br>