General Guidelines

A school district is a political subdivision of the State of Texas and is, therefore, exempt from paying state sales tax and no tax number is assigned. 

Purchases by the school for educational or instructional use or for administrative use necessary to the educational function of the school are exempt from tax (office supplies, duplicating paper, etc.) 

A school must provide the vendor with a valid signed exemption certificate when claiming state sales tax exempt status.  Exemption certificates do not require numbers to be valid. 

The District exemption status may not be utilized by parents, patrons, or alumni organizations to secure exemption from sales taxes.  Parent/teacher organizations and booster clubs must apply for their own exemption. 

Individual members of the athletic team, band, etc. may not claim exemption from the sales tax on the meals they purchase while on a school authorized trip.