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2008 SESSION
SB 543 Retail Sales and Use Tax; exemptions for non-profit schools licensed by Department of Education.
Introduced by: Mark D. Obenshain | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED SENATE:
Sales and use tax exemption; nonprofit schools. Exempts any non-profit school that is accredited by an entity approved by the Department of Education and any school licensed by the Department of Education as a school for students with disabilities from the requirement to submit an audit to the Department of Taxation to obtain a sales and use tax exemption, if the school files a federal 990 tax form with the Internal Revenue Service and provides a copy to the Department of Taxation.
SUMMARY AS INTRODUCED:
Sales and use tax exemption; non-profit schools. Exempts any non-profit school that is accredited by an entity approved by the Department of Education and any school licensed by the Department of Education as a school for students with disabilities from the requirement to submit an audit to the Department of Taxation to obtain a sales and use tax exemption, if the school submits a federal 990 tax form.