Did a nonprofit historical organization collect tax on books and newsletters it published and distributed, and did it pay tax on its own organizational purchases?

Plain-English summary

The nonprofit historical organization did not have to charge sales tax on books and newsletters that it both published and distributed.

The letter also said the organization was exempt from paying sales tax on taxable items purchased for its own use.

Common questions

Were its books and newsletters taxable? No.

Did the organization also receive exemption on its own purchases? Yes.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/8910L0969E08

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

October 23, 1989

Dear ***:

Thank you for your letter of October 16, 1989, concerning the
exemption from sales tax on periodicals and writings published
and distributed by non-profit historical organizations.

You are correct in your conclusion that the organization is not
required to charge sales tax on sales of its books and newslet-
ters. The organization is also exempt from paying sales tax on
taxable items purchased for the organization's use.

If you have any questions or need more information, you may call
toll-free 1-800-252-5555, ext. 3-4683. The regular number is 512/
463-4600. You may write me at Tax Correspondence, Comptroller of
Public Accounts.

Sincerely,
Eddie C. Washington
Tax Correspondence