Ezel / Tax Rulings / TX
TX 8906L0948B14 Sales and/or Use Tax (State,Local,MTA) 1989-06-22

Could a Texas Masonic lodge hold an annual tax-free fundraising sale lasting several days?

Short answer: Only one day could be tax-free. The lodge could sell its Masonic items tax-free on one designated day each year, not throughout a multiday sale.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1989
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 Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
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 Texas Masonic lodge could hold one tax-free sale day each year for items bearing the Masonic emblem, including belt buckles, bolo ties, souvenir coins, and decals.

The ruling distinguished a one-day exemption from a multiday fundraising event. If the lodge's sale lasted several days, it could designate only one of those days as tax-free.

Common questions

Could the lodge hold a tax-free sale every year? Yes, for one day each year.

Could every day of a multiday fundraiser be tax-free? No.

What items were described? Various items carrying the Masonic emblem, including buckles, ties, coins, and decals.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

June 22, 1989

Dear ***:

I had our staff look at your request to allow the ***
Lodge of Texas to have a one-time annual tax-free sale of various
Masonic items (belt buckles, bolo ties, souvenir coins, decals,
etc., having the Masonic emblem).

The one-time annual tax-free sale you refer to is actually a one-
day tax-free sale once a year. This means that a qualifying or-
ganization having a fund-raising sale lasting several days can
only designate one day as its tax-free sale date.

The *** Lodge of Texas (all branches) may have a one-day
tax-free sale of these items.

Let me know if I can be of further assistance in this matter.

Sincerely,
Dan Pearson
Deputy Comptroller

Get today's answer for your situation

You just read a 1989 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.