School and school related organizations need not collect sales tax on the following:

• Ad-Sales – in yearbooks, athletic programs, newspapers, posters
• Admission tickets – athletic, dances, dance performances, drama and musical performances
• Admission – summer camps, clinics, workshops, project graduation, banquet fees, bids, prom, homecoming, tournament fees, and academic competition fees
• Club memberships
• Cosmetology Services (Products sold to customers are taxable)
• Discount/Entertainment cards and books
• Facility rentals for school groups
• Food and drinks sold at PTA Carnivals
• Sale of food and soft drinks sold during a regular school day, subject to an agreement with the proper school authorities.
• Vending machine sales
• Meals and food products, including candy and soft drinks, served in an elementary or secondary school during the regular school day.
• Candy and food items sold through fundraising drives by PTA or students of the school who are under eighteen years of age
• Labor-automotive, upholstery classes (parts are taxable)
• Lost Library Books or Lost Textbooks
• Magazine subscriptions greater than six months
• Parking permits
• Services – car wash, cleaning