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Sales of Food at Fundraising Events. Sales of Food at Fundraising Events. Sales of Food at Fundraising Events. Sales of Food for Fundraising. The sale of a meal and food products by a church or religious organization, at a social gathering it conducts are not subject to tax provided:
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Sales of Food for Fundraising • The sale of a meal and food products by a church or religious organization, at a social gathering it conducts are not subject to tax provided: • The meals are furnished to raise funds for the organization. • AND • 2) The proceeds are used to carry on its functions and activities.
Sales of Food for Fundraising • Fund Raising Dinners • Taxable • Generally, the person serving the meal is responsible for the tax. • If a caterer serves the meal, the caterer is the retailer and is responsible for the tax.
Organizations Working with Fundraiser Companies • Organization considered a “sales agent,” permit not required • Organization considered a retailer, must obtain seller’s permit