Hi Audra,

I did a ton of research on this topic a number of years back when I was a school librarian and ran the first Follett book fair in CT. I spoke with people at DRS and read the laws. The simple answer is that you are required to charge sales tax every day of the year on all sales except five calendar days. You get to choose which five calendar days to not collect sales tax each year, but outside of those five days, you need to collect it. This means that if your PTO does something like runs a book fair for five calendar days and then a holds an auction on a sixth day, the PTO must charge sales tax on one of those days.

Follett was requiring this to be extra safe because at the time, Scholastic was involved in litigation for failure to collect sales tax pursuant to this law.

Please keep in mind that I looked into this back in 2018 or 2019 so it’s possible that a new law may have changed this, although I haven’t heard of one.

Best of luck!
Ariel

Ariel Wander
Public Service Librarian
Westbrook Public Library

Sent from my iPhone

> On Mar 22, 2022, at 3:35 PM, Audra Good <agood247@gmail.com> wrote:
>
> Do you charge CT sales tax on book fair sales? I used to not then did for Follett last spring but I’m hearing mixed results for scholastic. We charged this past fall but I’d love to go back to tax exempt. My PTO and school both have tax exempt status. I did not charge for any books for the school.
>
> Thoughts? Help! Sales start tomorrow so I have to make this call quick, feel free to email me directly.
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