Texas – Sales Tax Reports Required for Schools During Summer Break

SALT Report 2275 – The Texas Comptroller issued a reminder that schools and school-related organizations are required to file their monthly or quarterly reports even though school is out for the summer. This requirement applies to schools, PTA’s, booster clubs and any other school organization that holds a sales tax permit.

Sales tax reports are due and the returns must be filed, even if the organization has no sales for the reporting period or if all of its sales are nontaxable. A $50 penalty will be assessed on all late returns, even if no tax is due.

Additionally, the Comptroller recommends that outgoing officers from one school year inform the incoming officers for the new school year of the report due dates and to transfer the appropriate sales records and unremitted taxes so the sales tax reports can be filed on time.

For Further Information

Texas Comptroller of Public Accounts – Tax Policy News