Maryland – Sales by Parent-Teacher Organizations Exempt

SALT Report 2509 – The state of Maryland enacted legislation that provides an exemption  from sales and use tax, the items sold by parent-teacher organizations or any other organization within an elementary or secondary school or school system if:

  • The sale is made at an auction sale, and
  • The proceeds of the sale are used to carry on the exempt purposes of the church or organization

This Bill is effective July 1, 2013.

For Further Information

Maryland State Legislature – House Bill 232, Laws 2013