Girl Scout Troop/Service Unit Sales Tax Exemption
We want to make sure everyone is taking advantage of the proper troop and service unit sales tax exemptions. Laws differ in each state. See rules for Tennessee, Virginia, and Georgia.
Troops and service units are legally defined as “subordinate units” of the council. This designation does pass through the sales tax exemptions afforded to the council by the states in which we operate—and we wanted to take the opportunity to just review that landscape to make certain everyone is taking advantage as possible.
In Tennessee: Troops and service units must apply for their own Sales Tax Exemption Certificate. Go to our forms page for links to the Application for Sales Tax Exemption Form and the GSCSA Charter.
In Virginia: Troops and service units do not hold their own exemption certificate and may not apply for individual sales tax exemption. However, they may request a copy of the Virginia Sales Tax Exemption Certificate that is held at the council’s Johnson City Service Center.
In Georgia: Non-profit organizations are not extended exemption from paying sales tax on purchases. As a note, sales of Girl Scout Cookies do continue to be exempt sales activities in Georgia as they are in Tennessee and Virginia.
Shop Shop Sales Tax Policy
Because all of our troops/service units are important to our council, we want to ensure consistent treatment regardless of the individual state tax environment. To recognize our troops in Virginia and Georgia, we have extended the opportunity to purchase items from our shop (as registered troops and service units) without paying sales tax. Our troops in Tennessee have the right to apply for individual sales tax exemption from the Tennessee Department of Revenue, and we expect that the Tennessee troops will exercise that right and apply for individual certificates. To honor tax laws in Tennessee, the council MUST have a copy of the troop’s sales tax exemption certificate on file at the council service center in order to exempt sales tax for Tennessee troops. As a reminder, to be eligible for tax exempt sales (at the council or other retailers), troops and service units MUST use troop funds (either check or debit card) when purchasing items. Sales tax exemption does not apply to use of personal funds (troop parents) or cash sales. Sales tax exemptions apply to all sales: online, through our council Web site, and in our retail stores. This does not impact any shipping charges that may apply to onlineonline sales.