Are non-profits required to collect the resort tax at fund-raising events on the sale of goods and services otherwise taxable?
Yes. Mon-profit organizations do not have any statutory exemption from the obligation to collect the resort tax on the goods and services they sell which would otherwise be taxable. The exemption of non-profits from taxation of their revenue established through section 501(c)(3) of the Internal Revenue Code applies only to federal income taxation, not to state taxation.
