How do I handle business account purchases during the State Sales Tax Holiday?

How do I handle business account purchases during the State Sales Tax Holiday?

The reduced rate of tax applies only to school supplies used by a student in the course of study; therefore, items that may be classified as school supplies purchased under a business account are subject to the full rate of tax.  Sales made under one of the following circumstances are considered business purchases:

• the purchaser is billed under a business account maintained at the retailer;
• items are purchased using a business membership at a retailer that is membership based;
• items are purchased using a business check (rather than a personal check);
• items are purchased using a credit card issued to a business by the retailer (rather than a credit card issued by a third party); or
• items are delivered to the business.

Please see FY 2010-17 for more information.

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