However, use of the exemption requires the purchaser to obtain a sales tax license and to file sales tax returns. Community Education classes. Although charges for classes or lessons are not taxable, sales of supplies or rental of school equipment are taxable transactions. Charges for use of the school's copy machine by students where the copies are for use in classes or class projects. Sales of school uniforms required by private or parochial schools are exempt if the uniforms are sold by the schools.
Uniforms purchased directly from an outside vendor are subject to sales tax.
Participation or sign up fees for drill team, cheerleading, band, athletics and other student activities. As a rule of thumb, if the fee for clothing and equipment is waivable under state fee waiver rules, it is exempt. Transportation charges for official school activities. Fees charged to students to participate in athletic clinics or cheerleading clinics. Fines charged for overdue library books.