| Churches in Texas are exempt from paying sales tax as a "Religions Organization," according to Texas Tax Code 151.310.
Religious organizations should apply to request exemption from Texas sales tax. The application form is AP-209-2. This form is available at:
http://www.window.state.tx.us/taxinfo/taxforms/ap-209.pdf
According to the State Comptroller’s Rule 3.287(a), an organization claiming exemption from sales tax should provide the vendor with a completed exemption certificate. The Texas Sales and Use Tax Exemption Certificate is available online at:
http://www.window.state.tx.us/taxinfo/taxforms/01-339.pdf
The following note appears at the bottom of The Texas Sales and Use Tax Exemption Certificate
THIS CERTIFICATE DOES NOT REQUIRE A NUMBER TO BE VALID.
Sales and Use Tax “Exemption Numbers” or “Tax Exempt” Numbers do not exist.
The short version:
1. TX churches are exempt from paying sales tax
2. TX churches should provide the vendor with a complete Sales Tax Exemption Certificate
3. Tax Exemption numbers do not exist
4. You may FAX the certificate to us at (817) 377-9292 |
