Texas Sales and Use Tax
A school district is a political subdivision of the State of Texas and is, therefore, exempt from paying Texas sales and use tax on purchases of taxable goods and services used for educational purposes.
The district exemption status CANNOT be used by parents, patrons, parent groups (PTO’s, PTA’s, booster clubs, foundations, etc.) or other organizations to secure exemption from sales taxes under any circumstances. These organizations must apply for their own exemption.
The district must also obtain a sales tax permit and collect and remit sales tax on taxable items it sells unless an exemption applies. PfISD has a sales tax permit for each campus and administration which must be prominently displayed at each location. Finance applies for new permits when new schools are built. The local sales tax authorities differ depending on the location, resulting in different total sales and use tax rates for some campuses. Refer to the Texas Sales and Use Tax Rates by PfISD Location to see what rates apply to each campus.
- Exempt Purchases
- Food Sales
- Sales vs. Non-Sales
- Taxable Sales vs. Non-Taxable Sales
- Tax-Free Days
- Texas Sales and Use Exemption Certificates
- Texas Sales and Use Tax Rates by PfISD Location
- Texas Sales and Use Tax Report Procedures