Is the sale of tangible property to a private school subject to sales and use tax?
A. The exemption is limited to the sale of tangible personal property and services used exclusively for educational purposes by a bona fide private elementary and secondary school. Application is made by letter. The letter must include the following information: name and address of school, date opened, number of grades equivalent to public school, number of classrooms, number of teachers regularly employed, average number of students, number of months opened each year, and a copy of the IRS letter of determination. Letters can be faxed to (404) 417-6651. DOR issues a Letter of Authorization in lieu of a sales and use tax account number.
