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Texas Sales and Use Tax

A school district is a political subdivision of the State of Texas and is, therefore, exempt from paying Texas sales and use tax on purchases of taxable goods and services used for educational purposes.

The district exemption status CANNOT be used by parents, patrons, parent groups (PTO’s, PTA’s, booster clubs, foundations, etc.) or other organizations to secure exemption from sales taxes under any circumstances. These organizations must apply for their own exemption.

The district must also obtain a sales tax permit and collect and remit sales tax on taxable items it sells unless an exemption applies.