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Texas Law Exempts IRC 501(c)(8) Fraternal Organizations from Sales Tax & Property Tax

By Robert B. “Bob” Goss State Advocate

Vol. 4, 2016-2017


Councils and Home Association – tax exempt from sales tax and / or property tax - - IF YOU APPLY.

The sales tax exemption for 501(c)(8) councils appears to be straight forward. Councils simply need to complete the Form AP-204 maintained by the Texas Comptroller, a PDF of which is attached, and which may be accessed at https://comptroller.texas.gov/taxes/exempt/forms/. For more general information regarding sales tax exemptions for 501(c)(8) entities go to the Texas Comptroller’s website at https://comptroller.texas.gov/taxes/exempt/

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