Tax Issues | Alumni Association of the University of Michigan                            

In Michigan, you must collect sales tax on items sold for fundraising purposes. Clubs conducting a single "sale" per year must file a concessionaire's sales tax return (.pdf) with the tax collected. Clubs conducting two or more "sales" per year must get a sales tax license, report sales tax monthly or quarterly, and pay the tax collected.

Laws in other states may differ, so non-Michigan clubs should consult their professional advisors.