For instance, items manufactured for sale by students in a junior achievement program or a special class are taxable. The raw materials used as component parts or ingredients of the final taxable product may be purchased by the student or student sponsor tax free. However, use of the exemption requires the purchaser to obtain a sales tax license and to file sales tax returns. 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. However, if the fee covers the student s purchase or rental of non-exempt clothing or equipment, those sales and rentals are subject to sales tax. Sales or rentals of safety equipment, fees to recondition safety equipment , or sales of clothing that a student is specifically required to wear as a condition of participation in a school-related event or activity and that is not readily adaptable to general or continued use to replace ordinary clothing are exempt. 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.