School - Students - Fraternities and sororities

Colleges, universities, or student fraternities or sororities serving meals to students other than members, for which separate charges are made, or operating canteens selling tangible personal property must collect and remit sales tax. College and university food service operations which provide catering services are responsible for collecting and remitting sales tax on the gross receipts from catering activities. Student fraternities and sororities are not political subdivisions or institutions of the state and are not exempt from sales tax on purchases of tangible personal property for their own use.