N.J. Admin. Code § 18:24-9.13

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-9.13 - Student organization purchases

(a) Student organizations within a school exempt from tax under 54:32B-9(a) or (b) may be considered integral components of the school and may make tax exempt purchases for educational purposes, including school-sponsored fundraising activities, functions, and events, such as proms and similar activities, provided:

1. The event or activity is sanctioned and supervised by the board of education, school district, or school administration;

2. Payment in the form of a check or voucher is made from a school, school district, or board of education account, including a student activities account maintained under the auspices of the school and/or the board of education; and

3. Documentation is provided to the seller to properly evidence the tax exempt purchase. The only acceptable documentation for private schools is a copy of a valid Exempt Organization Certificate (Form ST-5). New Jersey public schools are New Jersey governmental entities and are not issued Exemption Organization Certificates or exempt organization numbers. A school contract, letterhead, or purchase order signed by a school official is sufficient to document the exemption.

(b) School affiliated teacher organizations and parent organizations that do not qualify as specifically exempted parent-teacher associations and organizations, student organizations not sponsored by the school, and other school support groups such as booster clubs and class alumni associations are not considered integral components of the school. They are deemed to be separate legal entities and may not use the school's tax exempt documentation to make tax exempt purchases. Such organizations may apply for and receive an Exemption Organization Certificate, if qualified for exemption under 54:32B-9(b)(1).

N.J. Admin. Code § 18:24-9.13

Amended by 48 N.J.R. 824(a), effective 5/16/2016