17 | December 2017
BOE News: Sales & Use Tax RequirementsJuly 28, 2011
Sales and Use Tax Requirements for Nonprofit and Exempt Charitable Organizations
A message from Betty Y. Yee, Member, First District, State Board of Equalization:
The sales and use tax requirements for nonprofit and exempt charitable organizations engaging in sales, purchases, and fundraising can be confusing. Here are some general rules-of-thumb for when sales and use tax applies to your sales and purchases of tangible personal property and the resources available from the State Board of Equalization (BOE) to assist you in determining your sales and use tax requirements.
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