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BTLG Table of Contents > Sales and Use Tax Annotations > N > 390.0000 Nonprofit Organizations > Annotation 390.0095.900

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390.0000 Nonprofit Organizations

Annotation 390.0095.900

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390.0095.900 Nonprofit Organization—Parent Co-operative. The parent co-operative organization of a nursery school cannot be considered a PTA equivalent organization because the members are required to fulfill hourly requirements for day care and education, thus being involved in the actual operation of the school rather than functioning as an entity separate and apart from the daily operations of the school. 6/26/86.