section 16: activity funds & booster clubs€¦ · tax-free days ... 00ms – campus student...

Fiscal Procedures Manual

6-1

Galena Park Independent School District

July 2018

SECTION 16:

ACTIVITY FUNDS & BOOSTER CLUBS

Section Contents Page #

What’s New?.....................................................................................................................................................................................................16-2

General Information………………………………………………………………………………………………………………………………………..…….16-2

Forms ........................................................................................................................................................................................................ 16-2

Board Policy ......................................................................................................................................................................................................16-2

Activity Fund Types ........................................................................................................................................................................................16-2

Campus/Department Activity Fund (461) .................................................................................................................................. 16-2

Student Activity Fund or Booster Club (865) ............................................................................................................................ 16-3

Faculty Fund (890)…………………………………………………………………………………………………………………………………………16-3

Booster Clubs (Fund 865) ............................................................................................................................................................................16-3

Money Handling (Booster Club Only) ......................................................................................................................................... 16-4

Bank Accounts ..................................................................................................................................................................................................16-4

Carryover Funds ..............................................................................................................................................................................................16-4

Purchases ...........................................................................................................................................................................................................16-4

Raffles ..................................................................................................................................................................................................................16-5

Sales Tax .............................................................................................................................................................................................................16-5

Purchases Made ................................................................................................................................................................................... 16-5

Revenue Received................................................................................................................................................................................ 16-5

Sale vs. Not a Sale ..................................................................................................................................................................... 16-5

Taxable Sale vs. Non-Taxable Sale ...................................................................................................................................... 16-7

Taxable Sale ................................................................................................................................................................................. 16-7

Tax-Free Days .............................................................................................................................................................................. 16-9

One Day Definition .................................................................................................................................................................... 16-9

Food Sales............................................................................................................................................................................................... 16-9

Monthly Reporting ............................................................................................................................................................................ 16-10

Exhibits ............................................................................................................................................................................................................. 16-11

Section 16: Activity Funds & Booster Clubs

Page 16-2


July 2018

What's New?

All forms referenced in this section can be located at GPISD Home Page-Departments-Business Services-

Business Services Forms or https://galenaparkisd.com/Page/6535

Faculty Funds are accounted for in Fund 890

Sales Tax/Calculating taxable amount on Organization Sales Tax Form (page 16-10)

General Information

Galena Park ISD has a centralized process for controlling all revenue and disbursements for Activity

(Campus/Student) Funds and Booster Clubs through the District’s Business Services Department.

Forms

All forms referenced in this section can be located at GPISD Home Page-Departments-Business Services-

Business Services Forms or https://galenaparkisd.com/Page/6535

Board Policy

The following Board Policy should be referenced for additional information associated with this section of the

manual:

Policy Code Title: Subtitle

CFD (LEGAL, LOCAL) Accounting: Activity Funds Management

Activity Fund Types

Activity funds consist of monies received and held by the campus to be expended or invested for the benefit of

students in accordance with District policy. Specifically, activity funds accumulate from the collection of student

fees and various school-approved fundraising activities. The Campus Principal, Department Budget Manager, or

designee is responsible for issuing receipts for all funds prior to their deposit into the appropriate account, (See

Section 8: Money Handling for more Information) as well as approving all disbursements. Below are three (3) types

of activity funds that are maintained by the District:

Campus/Department Activity Fund (461)

This fund accounts for the collection and disbursement of funds to promote the general welfare of a campus and/or

department and the educational development and morale of all students and staff.

The funds are used at the Principal or Budget Manager’s discretion.

The District allows these funds to be subdivided, by use of the sub-object dimension of the account code, to track

specific revenue and expenditures, if deemed necessary by the Principal or Budget Manager. For example,

0008 – Library fines/fees and book fair proceeds used to purchase new books or equipment for the library.

00MS – Campus student vending machine revenue, school picture sale profit, yearbook sales (if no club

exists with elected officers) and campus-wide fundraiser sales for items such as wrapping paper, cookie

dough, etc.

https://galenaparkisd.com/Page/6535


Page 16-3


July 2018

00PE – Physical Education practice clothing sold to students and then profits spent on PE equipment.

Student Activity Fund or Booster Club (865)

This fund accounts for the collection and disbursement of funds held in a custodial capacity by the District and is

the property of specific student groups or clubs, so long as they have:

Periodic meetings where an official record of minutes is maintained

Elected a group of officers

Decisions on the use of student club funds are the responsibility of the specific student group to whom the funds

belong, as long as the decisions regarding the use of the funds do not conflict with Board policy and/or legal

regulations or restrictions.

These funds can be expended for almost any items that are appropriate for the organization. All funds raised by

student organizations must be expended for the benefit of the students.

The District is required to provide stewardship by properly accounting for and safeguarding these funds.

For more details on Student Clubs see GPISD Webpage-Departments-Fine Arts-Student Activities-Student

Clubs.

Faculty Fund (890)

Faculty funds are established with voluntary donations from campus employees for hospitality, condolence, lounge

facilities or any other purpose for the sole benefit of the faculty, accounted for in Fund 890 in a separate account.

Faculty funds may be expended at the staff’s own discretion with administrator approval. It is best practice for the

campus to form a committee that makes decisions and approvals concerning the use of faculty funds.

Gift cards for faculty or staff members may be purchased only with faculty funds; the purchase of gift cards for staff

from any other account is not permitted since the IRS considers gift cards income.

Faculty funds are not subject to purchasing and bid laws because they are not considered District funds; they belong

to the faculty. Purchases made from the faculty fund account are not tax exempt.

Booster Clubs (Fund 865)

Details for the operation of Booster Clubs are specified in the Booster Club Handbook located on the Fine Arts

Website.

Any group wishing to organize a Booster Club must send a letter to the Campus Principal that states the goals and

objectives of the proposed organization. Once approval is given for the organization to be formed, the group shall

submit the Booster Club Checklist (Exhibit 16-01) and all appropriate information required by the prescribed

deadline. Booster Clubs are approved only once each year during the month of September.

Each Booster Club must submit a copy of their minutes and financial report to the Principal and Fine Arts Office,

within five (5) days of each meeting.

The Sponsor, Principal and/or Director of Fines Arts, must approve all actions, activities, and financial matters related

to the Booster Club.


Page 16-4


July 2018

Booster club funds are the responsibility of the organization’s sponsor and approved by the Director of Fine Arts.

Funds are expended according to the organization’s budget that is submitted each year with the Booster Club

Checklist and supporting documentation as long as the use of funds do not conflict with UIL rules, Board Policy and

or legal regulations or restrictions.

Money Handling (Booster Club Only)

All money shall be properly receipted, stored for safekeeping, and submitted to the campus or department Financial

Clerk in a tamper-evident safeguarding bag labeled for delivery to Fine Arts for courier pickup daily. The courier

will deliver the tamper-evident safeguarding bag to the Business Services Department to be logged into the safe

until logged out by the Fine Arts Department. The Fine Arts Department will be responsible for verifying the funds

and preparing the deposit per the guidelines defined in Section 8: Money Handling. Money refers to cash, currency,

checks, money orders, or cashier’s checks.

District procedures per Section 8: Money Handling states: In order to maintain effective cash control, at least two

(2) people must be involved in the function of collecting, receipting and depositing of District funds. The person

collecting the money should never receipt the funds to himself or herself. Prior to collecting funds, the Campus

Financial Clerk or Bookkeeper must log out a District approved receipt book and provide the account number to be

written on the receipt. A Collection Log can be used if the amount collected is $20 and below. If needed, a change

fund can be requested (funds issued to make change during a specific event or for a specific group and re-deposited

as soon as possible after the event or collection period). See Section 03: Fiscal Management of the Fiscal Procedures

Manual for Change Fund guidelines.

Bank Accounts

All Campus/Department Activity Fund, Student Activity Fund, and Booster Club money will be deposited into and

disbursed from the District’s Depository Bank. No Activity Fund or Booster Club may open a separate bank account.

Carryover Funds

In accordance with District Policy CFD (LOCAL), all unexpended Activity Funds (Campus/Department Activity and

Student Activity) shall remain in the appropriate account and carryover to the next fiscal year. If an organization

ceases to function or exist, the unexpended funds of the organization shall be credited to the appropriate

administrative activity account. Upon dissolution of a Booster Club, all remaining unspent funds will be transferred

to the appropriate Campus or Student Activity Fund.

Purchases

All purchases made by an Activity Fund must be from a District approved or allowed vendor.

Campus/Department Activity Funds (461), Student Activity Fund (865) Booster Clubs (865) and Faculty Fund (890)

must use a District Purchase Order, District Procurement Card, or Warehouse order entry for all purchases made.

For Procurement Card transactions, the purchaser must ensure that funds are available in the account prior to

making the purchase (see Section 12: Procurement Cards).


Page 16-5


July 2018

A Student Activity Fund, Booster Club or Faculty Fund cannot purchase Fixed Asset or Inventory Items. They may

make a donation to the District (General Fund or Campus/Department Activity Fund) who can then purchase and

own the Fixed Asset or Inventory Item they are interested in donating.

Raffles

The District (staff, student organizations and booster clubs) is not allowed under the Texas Charitable Raffle Enabling

Act of 1999 to conduct raffles, bingo, or other games of chance.

Sales Tax

Purchases Made

Any purchases made in the name of the school district or by a group of the school district are exempt from sales

tax. Exempt organizations are entitled to an exemption only on items purchased and used directly and exclusively

in pursuit of the exempt purpose. For school districts, items purchased must relate to the education process.

Purchases made by individual members or teachers/coaches of classes or teams have no exemptions even though

they are connected with a school or a school organization. Examples are:

Cheerleaders purchasing their own uniforms

Band members purchasing their own instrument

Science students purchasing their own science display board or supplies

In order to be afforded the sales tax exemption, the following forms should be presented:

1. Tax Exemption Certificate – The Texas Sales and Use Tax Exemption Certification (Exhibit 16-02) is to be

presented each time a purchase is made. It must state that the merchandise being purchased is for the

organization’s own use in providing education is being made in the name of the organization, and that

payment will be made from the organization’s own funds.

2. Resale Certificate – A Texas Sales and Use Tax Resale Certificate (Exhibit 16-03) should be given to the

vendor when merchandise is purchased by the school for resale (i.e., fundraisers).

Misuse of the sales tax exemption form for personal purchases constitutes a misdemeanor under the Texas Penal

Code, Chapter 39, Abuse of Office, and Section 39.02.

Revenue Received

The Revenue Decision Tree (Exhibit 16-04) can be used to determine if revenue received is a sale, or not a sale.

Sale vs. Not a Sale

Sale

A sale is the transfer of title or possession of tangible personal property for consideration (usually money). A sale

also includes the performance of a taxable service for consideration. All sales (whether taxable or not) must be

reported on the Sales Tax Report (this is a two part form which includes the Organization Sales Tax Report Exhibit

16-05 and the Monthly Sales Tax Report Exhibit 16-06). These forms are submitted to the Accounts Payable

Department to be reported to the Texas Comptroller of Public Accounts.


Page 16-6


July 2018

Below are examples provided as a guide, but it is not intended to be an all-inclusive list:

Admissions (i.e., athletic events, banquets, dances, school performances, summer camps, clinics, workshops,

project graduation)

Donated items that are sold

Fundraisers where the District is the seller, not just the “agent”

Parking permits

Rental of items (i.e., equipment or uniforms)

Rental of facilities

Sales of food

Sales of merchandise (including items made by students)

Sales of services (i.e., car wash)

School publication sales

Sale of publications (i.e., yearbooks, newspapers, etc.)

The total of all sales (whether taxable or not) are reported on the Sales Tax Report (this is a two-part form which

includes the Organization Sales Tax Report Exhibit 16-05 and the Monthly Sales Tax Report Exhibit 16-06). These

forms are submitted to the Accounts Payable Department to be reported to the Texas Comptroller of Public

Accounts.

Not a Sale

A non-sale is revenue that is not attributed to the transfer of title or possession of tangible property or the

performance of taxable service. These sales do not get reported on the Sales Tax Report. Below are examples

provided as a guide, but it is not intended to be an all-inclusive list:

Collection of money from students to pay a company for admission or service (i.e., field trips to locations

such as Main Street Theater or Houston Zoo, PSAT test)

Commissions from vending machines and recycling (i.e., Coca-Cola, Fresh Brew, Abitibi)

Donations of money to the school or school organization, including marathon fundraisers (i.e., lift-a-thon,

jog-a-thon, jump rope for heart, basketball hoops)

Dues received from students for club membership

Fees, such as:

o ID badge replacement or issuance of temporary badge

o Red Cross Cards (i.e., CPR)

o Laboratory

o Replacement/repair of GPISD property (i.e., calculators, cell phones, laptops, electronic tablets,

musical instrument, locks)

o Transcripts

o Uniform cleaning

o AG stall

Fines, such as:

o Damages (i.e., calculators, technology equipment, library books, lockers, textbooks, uniforms)

o Parking violations

Fundraisers when the school group merely receives a commission (i.e., book fairs, school pictures)

NSF (Non-Sufficient Funds) check collection or redeposit


Page 16-7


July 2018

Tuition, such as:

o Summer School

o Saturday School

o Community Education

Vendor sales (see below)

In some fundraising activities, the school or school group is merely acting as an “agent” or sales representative for

a for-profit organization. This makes the vendor responsible for the collection and payment of sales tax to the state

comptroller. The sales tax would be remitted to the vendor, and the vendor would claim it as their sale and would

pay the sales tax to the Texas Comptroller of Public Accounts. The school would not report this type of revenue as

a sale. The sum of these collections and payments are not reported on the Sales Tax Report since they are not sales.

Examples are:

Vending machine sales where the vendor services the machine (i.e., Coca-Cola, pencils, sticker)

School pictures (i.e., Lifetouch)

Book fairs (i.e., Scholastic)

Great American

Only when the school or school group purchases the merchandise and then resells these items to their customers

is the school considered to be the seller. In this case, a Texas Sales and Use Tax Resale Certificate should be provided

to the vendor when making the purchase and the sales should be reported on the Sales Tax Report.

Taxable Sale vs. Non-Taxable Sale

The term taxable item is defined to include both tangible personal property and taxable services. Texas sales tax

statutes impose tax on the sale, lease, or rental of tangible personal property and selected services. Tangible

personal property includes personal property that can be seen, weighed, measured, felt, touched, or that is

perceptible to the senses in any other manner. When an individual purchases a tangible item and it becomes the

personal property of someone, it is taxable. It is irrelevant if the school logo is on the item or that the item will be

utilized by a student in a school group for a school function.

School districts, schools, and school groups making sales of taxable items that do not have a specific exemption

must collect and remit the sales tax. The items or activities on the following lists have been identified as being

taxable or non-taxable by the Texas Comptroller of Public Accounts when sold or sponsored by a school, by an

organization within a school, PTA’s, Booster Clubs, and employee associations.

Taxable Sale

Public schools and school-related organizations must collect sales tax on all sales which are not specifically

exempted. All non-food items sold through a school-sponsored outlet or by a school-associated organization are

subject to sales tax. See Taxable Sale Reference Guide (Exhibit 16-07) for more information.

The following list of taxable sales is not all-inclusive, but is offered as a guide:

Agriculture sales

Auction items sold

Bakery products when sold with plates or eating utensils (i.e., pies, cakes, cookies, bagels and muffins)

Books (i.e., planner)


Page 16-8


July 2018

Calculators

Calendars

Clothing

Copies

Craft sales

Cups

Directories

Equipment (i.e., athletic, band, etc.)

Flowers

Horticulture sales

ID cards

Magazines (subscriptions less than six months)

Pictures (when GPISD is the seller-Easter Bunny & Santa pictures)

Publications (i.e., event programs, posters, yearbooks, etc.)

Rentals (i.e., equipment, instruments, uniforms, etc.)

Spirit items (i.e., clothing, pennants, car decals, yard signs, etc.)

Supplies (i.e., art, hygiene, music, physical education, science, school, etc.)

Uniforms (i.e., athletic, band, cheerleader, dance/drill team, physical education, etc.)

Vending – non-edible items when school services the machine (i.e., pencils)

Sales tax must be collected on merchandise other than food products.

If the school assumes responsibility for the activity and/or sale, the school is responsible for ensuring the sales tax

is paid. The school may purchase items tax-free and must collect the tax when the items are sold.

Non-Taxable Sale

Public schools and school-related organizations are not required to collect sales tax on sales, which are exempt. See

Non-Taxable Sale Reference Guide (Exhibit 16-08) for more information.

The following list of non-taxable sales is not all-inclusive, but is offered as a guide:

Ad sales (i.e., newspaper, program, yearbook)

Admission (i.e., athletic events, banquets, dances, school performances, summer camps, clinics, workshops,

project graduation)

Discount cards and books

Fees (i.e., competition, entry/participation, tournament entry)

Food (i.e., candy, cokes, popcorn, cookie dough, ice cream)

Permits (i.e., parking)

Rental (i.e., facility)

Services (i.e., automotive, car wash, cosmetology (Note: Service is not taxable but parts and products sold

are taxable)


Page 16-9


July 2018

Tax-Free Days

Each school district, each school, and each bona fide chapter of each school is allowed to have two, one-day tax-

free sales each calendar year. During these tax-free sales, the organization may sell any taxable item tax-free. The

exemption does not apply to items sold for more than $5,000, unless the item is manufactured by the organization,

or the item is donated to the organization and is not sold to the donor. There is no limit on the number of bona

fide groups at a school or school district.

A bona fide chapter is a group that must be organized for some business or activity other than instruction or a

participatory group. Essentially, any student group that is recognized by the school and is organized by electing

officers (not just participatory captains), holding meetings, and conducting business are bona fide chapters of

the school and each group may have two, one-day, tax-free sales in a calendar year. Groups meeting for classroom

instruction or sport teams are not categorized as bona fide chapters and do not qualify for the tax-free day sales.

For example:

The school district qualifies for a tax-free day.

The school-wide fundraiser qualifies for a tax-free day.

The Basketball Club qualifies, but the basketball team does not.

The Cheerleader Club qualifies, but not the cheerleader team.

The Debate Club qualifies, but debate teams and classes do not.

The French Club qualifies, but the French classes do not.

The Senior Class qualifies, but not one particular class that has seniors in it.

One Day Definition

One-day means 24 consecutive hours. The delivery should be made on a single day. Generally, title passes to the

purchaser when the item is given to the purchaser. In the case of pre-ordered and pre-paid sales, title can transfer

as soon as the seller (school) receives the order. Therefore, the date the items are delivered by the vendor to the

seller is designated as the one-day for the purposes of the tax-free sales. However, persons buying from surplus

stock on subsequent dates after the tax-free day owe sales tax on the items, unless sold at the group’s other tax-

free fundraiser.

Example: Advance orders are taken on yearbooks throughout the school year. The yearbooks are delivered on July

31st. Students may pick up books on or after that date. Students who prepaid or who purchased a yearbook on or

before July 31st do not have to pay sales tax. Those who decide later to purchase a yearbook must pay sales tax

because the “one day” has passed.

When the school or school group receives a commission (Vendor Sale), the tax-free day sale provision cannot apply

because the sale is the vendor’s sale, not the school’s sale. The school group would collect and remit the tax to the

vendor, and the vendor would report the sale and remit tax to the Texas Comptroller of Public Accounts.

Food Sales

The sales tax statute exempts the sales of food, including meals, soft drinks, and candy, by a group associated with

a public, private elementary, or secondary school when the sales are part of a fundraising drive sponsored by the


Page 16-10


July 2018

organization, and all net proceeds from the sale go to the organization for its exclusive use. Student groups, PTA’s,

and Booster Clubs are included in this provision. It does not matter if the sale is during the school day, the evening,

or on a weekend; if it’s a fundraiser, it is not taxable. The only time a food sale is taxable is when bakery products

(including but not limited to pies, cakes, cookies, bagels and muffins) are sold with plates or eating utensils.

Monthly Reporting

The Texas Comptroller of Public Account website (https://comptroller.texas.gov/taxes/sales/) provides information

about sales tax returns and payments. The District is required to file monthly sales and use tax returns with the

Texas Comptroller of Public Accounts on or before the 20th day of the month following the month in which the

taxes were collected. In order for us to meet this deadline, all sales must be reported to the Accounts Payable

Department by the 5th working day of each month on the on the Sales Tax Report (a two part form including

Organization Sales Tax Reports and Monthly Sales Tax Report). If a return is filed late, penalties and interest will be

charged. If all sales are not reported in the correct month and have to be reported at a later date, the report may

not be considered filed on a timely basis since it was incomplete; therefore, penalties may apply.

If there were no sales for the month, a Monthly Sales Tax Report with a zero balance, with both financial clerk and

budget manager signature must be turned in.

When filling out the Organization Sales Tax Reports for taxable sales, Line 7 will be the total of your deposit. Use

the following for calculating correctly. Line 1 should = Deposit amount divided by tax rate of school.

(Example: $500.00/1.0825=$461.89) When adding this amount in line 1, the tax will be calculated and line 7 should

total your deposit.


Page 16-11


July 2018

Exhibits

Exhibit 16-01: Booster Club Checklist

Booster Club Checklist

Please verify the following information is current and maintained on file on your campus.

Send the completed form and items 1, 2, 3 & 4 to the Fine Arts Office.

Deadline: September 21, 2018

Organization: Campus:

1. Slate of officers – names, addresses, phone numbers, email addresses

2. Bylaws and Constitution (only if updated)

3. Detailed budget identifying all fund raising activities, receipts and projected

expenditures.

4. List of all meetings dates for this school year.

5. Periodic financial statements (treasurer’s reports) itemizing all receipts

and expenditures filed with the building principal and Fine Arts Office

within 5 days after each meeting.

6. Minutes of each meeting filed with the building principal and Fine Arts Office

within 5 days after each meeting.

REMINDER: Fund raising requests are due to the Fine Arts Office according to district

regulations GE (R) Local (submission dates are June 1st for July-October activities, October

1st for November-February activities and February 1st for March-June activities)

Booster Club

President Organization Sponsor

Principal Superintendent’s Designee

RETURN THIS FORM WITH ITEMS 1, 2, 3, 4


Page 16-12


July 2018

Exhibit 16-02: Texas Sales and Use Tax Exemption Certification


Page 16-13


July 2018

Exhibit 16-03: Texas Sales and Use Tax Resale Certificate


Page 16-14


July 2018

Exhibit 16-04: Revenue Decision Tree


Page 16-15


July 2018

Exhibit 16-05: Sales Tax Report - Organization Sales Tax Report


-16


July 2018

Exhibit 16-06: Sales Tax Report - Monthly Sales Tax Report


Page 16-17


July 2018

Exhibit 16-07: Taxable Sale Reference Guide

Taxable Sale

Agriculture sales

Art (i.e., supplies and works of art)

Athletic (i.e., equipment and uniforms)

Auction items sold

Automotive (i.e., parts and supplies)

Bakery products when sold with plates or eating utensils (i.e., pies, cakes, cookies, bagels and muffins)

Band (i.e., equipment, supplies, patches, badges, uniform sales or rentals)

Books (when GPISD is the seller) (i.e., agenda, planner, workbooks, library, vocabulary)

Brochure items

Calculators

Calendars

Candles

Clothing (i.e., school, club, class, spirit)

Craft sales

Cups (i.e., glass, plastic, paper)

Directories (i.e., student, faculty)

Equipment (i.e., athletic, band, etc.)

Fees (i.e., copies, printing, laminating)

Flowers (i.e., roses, carnations, arrangements)

Food items when sold with plates or eating utensils

Garage, rummage, and yard sales

Greeting cards

Handicrafts

Horticulture sales

Hygiene supplies

ID cards (original card when they are sold to the entire student body, but not the fine for a lost ID card)

Magazines (subscriptions less than six months or when sold individually)

Musical supplies (i.e., recorders, reeds)

PE – uniforms, supplies

Pictures (when GPISD is the seller)

Plants (i.e., holiday greenery and poinsettias)

Publications (i.e., event programs, posters, yearbooks, newspapers, etc.)

Rentals (i.e., equipment, instruments, uniforms, etc.)

Rings and other school jewelry

School store (i.e., all items except food)

Spirit items (i.e., clothing, pennants, car decals, yard signs, stadium seats, etc.)

Supplies – any item sold to students (i.e., art, hygiene, music, physical education, safety, science, school, etc.)

Stationery

Student Planner

Uniforms (i.e., athletic, band, cheerleader, dance/drill team, physical education, etc.)

Vending – non-edible items when school services the machine (i.e., pencils)


Page 16-18


July 2018

Exhibit 16-08: Non-Taxable Sale Reference Guide

Non-Taxable Sale

Ad sales (i.e., newspaper, program, yearbook, athletic programs, posters)

Admission (i.e., athletic events, banquets, dances, school performances, summer camps, clinics, workshops,

project graduation, banquet fees, prom, homecoming, tournament fees, academic competition fees)

Bakery Items (unless sold with plates and utensils)

Concessions

Discount/Entertainment cards and books

Fees (i.e., competition, entry/participation, tournament entry)

Food items sold during fundraisers (i.e., candy, cookie dough, pizza kits, mixes packaged for preparation at home)

ID Cards

Magazine subscriptions (greater than six months)

Permits (i.e., parking)

Rental (i.e., facility)

Services (i.e., automotive, car wash, cosmetology (parts or products sold are taxable)

section 16: activity funds & booster clubs€¦ · tax-free days ... 00ms – campus student...

Documents