COMAR 03.06.01.46 — § 46 Parent-Teacher Organization Fundraisers.

.46 Parent-Teacher Organization Fundraisers.
A.
Definitions.
(1)
In this regulation, the following terms have the meanings indicated.
(2)
Terms Defined.
(a)
“Organization within an elementary or secondary school” means a formal group of students, teachers, administrators, and/or parents of students that is recognized by an elementary or secondary school and that promotes, leads, or supports participation in an educational or extra-curricular activity at or on behalf of that school and whose activities include fund raising on behalf of the organization.
(b)
“Organization within a school system” means a formal group of students, teachers, administrators, and/or parents of students that is recognized by a Maryland school system, not including the school itself, and that promotes, leads, or supports participation in an educational or extra-curricular activity at or on behalf of that school system or one or more schools within that school system and whose activities include fund raising on behalf of the organization.
(c)
“Parent-teacher organization” means a formal organization of parents, teachers and school staff of an elementary or secondary school that facilitates parental participation in a school and whose activities include fund raising on behalf of the organization.
(d)
“School system in the State” means one of the twenty-three county school systems in Maryland or the Baltimore City school system.
B.
Except as provided in
COMAR 03.06.01.22C(2)(e)
, a sale by a parent-teacher organization or other organization within an elementary or secondary school in the State or within a school system in the State does not include a sale where the parent-teacher organization or other organization accepts payment on behalf of a third-party vendor, even if said organization receives some portion of the proceeds of the sale.
C.
A sale of tangible personal property, digital codes, or digital products by any of the following organizations is exempt from the tax:
(1)
A parent-teacher organization within an elementary or secondary school in the State;
(2)
A parent-teacher organization within a school system in the State;
(3)
An organization within an elementary or secondary school in the State;
(4)
An organization within a school system in the State.