35 Miss. Code. R. 4-13-02-903
Parent Teacher Associations (PTAs), Parent Teacher Organizations (PTOs), athletic and band boosters and other similar support organizations are not exempt from sales tax even on purchases that will be given to the school. However, purchases for resale that are for the sole purpose of raising funds for the school or an affiliated organization are exempt. The Affidavit for Purchase of Fundraising Materials should be provided to their supplier in association with that purchase.
Notes
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