Page 25 - HCSD SOPandIC Manual
P. 25
HINDS COUNTY SCHOOL DISTRICT
Standard Operating Procedures and Controls Manual
Sales Tax Exemption Qualifications
Title: Sales Tax Exemption Qualifications
Purpose: To implement guidelines to assure that funds are expended appropriately and that no
funds are paid for sales tax as the Board of Education is exempt.
Procedure:
Only expenditures for instructional purposes from the approved school budget are eligible for sales tax
exemption.
Exemption letters are available through the Business Office and will be provided upon request to
accompany an approved purchase order.
Sales tax will not be reimbursed for items purchased through petty cash or approved reimbursement.
Legal Reference: Sales Tax Exemption Letter
Policy Reference:
25
