HomeMy WebLinkAboutTCSCNF Franchise Tax ExemptionCOMPTROLLER OF PUBLIC ACCOUNTS
Mr. Thomas Allen Moon
Attorney at Law
15615 Preston Rd., #1012
Dallas, TX 75248
Dear Mr. Moon:
P.O. BOX 13528
AUSTIN, TX 78711-3528
Effective March 6, 2003, Texas Charter School Corporation-New Frontiers Charter School, Inc.
is exempt from Texas franchise tax under Section 171.081 of the Texas Tax Code, and from sales
and use tax as a corporation authorized under Section 53.35(b) ofthe Education Code. The
exemption does not extend to hotel occupancy tax.
We have assigned Texas taxpayer number 18706900208 to the organization. Please reference this
number in correspondence with us. The assignment of the taxpayer number does not mean the
organization is permitted to collect or remit Texas taxes. Exempt organizations must collect taxes
on most of their sales. Please give our Tax Assistance section a call at 1-800-252-5555 if you
need a sales tax permit.
The sales tax exemption extends to goods and services purchased for use by your organization.
The exemption does not apply if the purchase is for the personal benefit of an individual or private
party, or is not related to the organization's exempt purpose. For more information, please see our
publication# 96-122, Exempt Organizations-Sales and Purchases.
The enclosed exemption certificate can be issued instead of paying tax when buying taxable items
related to the exempt purpose of the organization. Make as many copies ofthe exemption
certificate as you need. The exemption certificate does not need a taxpayer number to be valid, but
you may provide your taxpayer number if the seller requests it.
Changes to the organization's registered agent and registered office address must be filed with the
Texas Secretary of State. The changes can be made online at
http://www.sos.state.tx.us/corp/sosda/index.shtml or you can download the forms and instructions
from http://www.sos.state.tx.us/corp/nonprofit.shtml. You can also contact them at
corpinfo@sos.state.tx.us or by calling (512) 463-5582. It is important to maintain current
registered agent information, because this is how we will contact you if we have reason to believe
that your organization no longer qualifies for exemption.
Our goal is to provide you with prompt, professional service. Please take a moment to complete
the enclosed survey. If it is more convenient, you may complete our on-line survey at
http://aixtcp.cpa.state.tx.us/surveys/tpsurv/.
If you have any questions, write to us at exempt.orgs@cpa.state.tx.us, or call us toll-free at 1-800-
531-5441, extension 34726. Also, our publications, exemption certificates, and other helpful
information arc online at http://www.window.state.tx.us/taxinfo/exempt.
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