Sales of Food at Fundraising Events

Sales of Food for Fundraising The sale of a meal and food products by a church or religious organization, at a social gathering it conducts are not subject to tax provided: 1)The meals are furnished to raise funds for the organization. AND 2) The proceeds are used to carry on its functions and activities.

Sales of Food for Fundraising Fund Raising Dinners –Taxable –Generally, the person serving the meal is responsible for the tax. If a caterer serves the meal, the caterer is the retailer and is responsible for the tax.

Organizations Working with Fundraiser Companies Organization considered a “sales agent,” permit not required Organization considered a retailer, must obtain seller’s permit