Maryland PTA advises all PTA units
HB0232: "This bill exempts from the State sales and use tax sales made by a parent-teacher organization or other organization within and elementary or secondary school in the State or within a local school system in the State."
Maryland PTAs must continue to file and report sales and use tax reports indicating $0 in taxable sales as required by the taxing authority. Local PTA units are still required to pay sales tax on items purchased, unless those items will be resold. PTA units with a merchant account and using their own credit card machine must collect, file, and report sales taxes in one of three ways:
1. Issue a Blanket Certificate of Sale (see Cash Encounters) to the vendor in lieu of paying sales tax.
2. Pay the sales tax, then request a refund of that sales tax from the State.
3. Apply for Sales and Use Tax Exemption Certificate. PTA units may not use the school's exemption certificate. The exemption may be obtained by filing the current year Combined Registration Application.
The Harford County Council of PTAs, Inc. was established in 1939 as a federation of PTAs in Harford County. read more
Harford County Council of PTAs
every child, one voice
National PTA has defined advocacy as the act of mobilizing individuals and local PTAs to work with Maryland PTA and National PTA to improve programs and policies that benefit our youth. read more
Maryland PTA membership dues have increased to $4.25 per member. An updated membership dues remittance form will be available soon. Please remit payments to the Maryland PTA for each paid member of the PTA unit.
Harford County Council of PTAs membership dues are $ .50 per member. Please remit payments to the HCCPTA for each paid member of the PTA unit and include a copy of the membership reporting form.