Ezel / Tax Rulings / TX
TX 8509L0666E13 Sales and/or Use Tax (State,Local,MTA) 1985-09-20

Could the national Girl Scouts organization, local councils, and individual troops buy equipment and supplies tax-free in Texas?

Short answer: Yes, for their own use. The exemption belonged to the organizations and did not extend to individual members.

Apply this to your situation

This page answers the general question as of 1985. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1985
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1985 Texas Comptroller taxpayer-response letter stating that the national Girl Scouts organization, local councils, and individual troops could buy equipment and supplies tax-free for their own use, while individual people within those organizations could not use the exemption. It expressly says different facts could change the opinion. Current educational-organization, Girl Scout, own-use, certificate, purchase, and sales-tax rules may differ, and STAR documents may no longer represent current policy even when not marked superseded. Letters on STAR can support detrimental reliance only for the taxpayer to whom the letter was directly issued under 34 Tex. Admin. Code Rules 3.1 and 3.10. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The national Girl Scouts organization, local Girl Scout councils, and individual troops could purchase equipment and supplies tax-free for their own use.

The exemption belonged to the organizations and did not extend to individual people within them.

Common questions

Did the national organization qualify? Yes.

Did local councils and troops qualify? Yes.

Could individual members use the exemption? No.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

September 20, 1985

Dear ***:

Thank you for your letter of September 4, 1985 concerning the
exemption granted to a Girl Scout Troop.

The National Girl Scouts of the USA, Local Girl Scout Councils and
individual troops may purchase equipment and supplies, for their own
use, tax free. The exemption is granted to the organizations, however,
it does not extend to the individuals within the organizations.

This opinion is based on the facts presented. If there are additional
or different facts, the opinion may change.

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas. You may write us at the
Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

Get today's answer for your situation

You just read a 1985 ruling on this question. Ezel checks current Texas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.