[Fla-ffb] Friends bookstores

Faye Roberts faye.roberts at comcast.net
Sun Feb 12 16:09:12 EST 2012


As others have explained, even not-for-profits are required to collect sales tax if they are conducting taxable events, such as three book sales a year. Technically it’s the customer who is charged the tax; the Friends organization is responsible for collecting the tax and remitting it to the FL Dept. of Revenue.  


Part of the confusion about sales tax arises from the fact that Friends groups may be exempt from paying sales tax on merchandise the Friends group buys for the library. That’s a separate matter from collecting sales tax. Friends groups are required to charge sales tax on items sold, unless the sale meets certain requirements (e.g. no more than 2 sales in a 12-month period).  Available from FLA website is a 2-page document that includes (on Page 2) a brief summary of when Friends groups must collect and pay sales tax.  You’ll find this document at  

http://www.flalib.org/friends_found_board_files/Legal%20 <http://www.flalib.org/friends_found_board_files/Legal%20&%20Tax%20Considerations%20upd%202011.pdf> &%20Tax%20Considerations%20upd%202011.pdf 


Friends, Foundations and Boards Member Group leader Deb Hohler has described the excellent resources developed by Stetson University Law staff. These materials were the basis for the outstanding workshops Stetson law librarians provided throughout the state last October and are a wonderful resource for Friends groups with questions about tax and legal issues. The materials are available on FLA’s Friends page at http://www.flalib.org/friends_found_boards.php  


Best regards,

Faye C. Roberts, Executive Director

Florida Library Association



From: Evans june [mailto:juneevans2000 at yahoo.com] 
Sent: Saturday, February 11, 2012 4:31 PM
To: Cathy Ingram; Faye Roberts; 'Harry Reagan'
Cc: fla-ffb at lists.fsu.edu
Subject: Re: [Fla-ffb] Friends bookstores


Dear Colleagues,


Do you have to pay sales tax on these sales? We find it incredible that we have to pay sales tax after every one of our book sales (three times a year) when every penny taken in is used for the library. Maybe we taken in about $2,000 in a good a year. We are taxed as if we were a business. We have argued with state tax officials about this but with no luck.


June Evans, Friends of the Lake Worth Library President



From: Cathy Ingram <cathy99 at cox.net>
To: Faye Roberts <faye.roberts at comcast.net>; 'Harry Reagan' <harry.reagan at comcast.net> 
Cc: fla-ffb at lists.fsu.edu 
Sent: Saturday, February 11, 2012 1:11 PM
Subject: Re: [Fla-ffb] Friends bookstores


The Friends of the Southwest Branch Library, in the Perdido Area of Pensacola has a tiny 'Boutique' inside the lobby of our library.

    We sell all hardbacks (gift quality) for $2, scented candles (Celebrating Home) for $7, 12-pack notecards/envelopes with an artist sketch of the library & history on back for $3, tee shirts (reproduction of artist poster of egret reading a book, which appears on our library card) for $9 and $11, recyclable totes for $5.

    We have carts out in front of the library containing 'bargain' items:  paper backs, old hard backs, vhs tapes, etc.  Anything on these carts is 50 cents.


We 'advertise' in the local free papers by submitting photos of children's events and always include a line about the boutique and that it funds the children's programs.  Our branch hosts early voting which brings in many residents who probably never use the library; at these times we recruit volunteers to be in the lobby and invite the voters into the Boutique (after they've voted).  Our sales were more than tripled during this period last month.

    We also have a little coupon ($1 off anything INSIDE the Boutique) that we insert into books purchased or we give them out to our regular patrons.

    The best asset is having Friends volunteers working the Boutique who relate well to the visitors.  We have a few who work regular days/shifts and who attract regular patrons who come in to chat as well as browse.

    We also are a member of our Chamber, who has been very supportive.  We advertise in their newsletter, website.


Hope this helps.

Cathy Ingram
Friends of Southwest Branch Library
12248 Gulf Beach Hwy
Pensacola, FL 32507
cathy99 at cox.net
I Goodsearch & Goodshop For Friends of the Southwest Branch Library.  Raise money for FSWBL by searching the internet  using Goodsearch.com (powered by Yahoo) or by shopping with Goodshop.com.

----- Original Message ----- 

From: Faye Roberts <mailto:faye.roberts at comcast.net>  

To: 'Harry Reagan' <mailto:harry.reagan at comcast.net>  

Cc: fla-ffb at lists.fsu.edu 

Sent: Wednesday, January 25, 2012 9:29 AM

Subject: Re: [Fla-ffb] Friends bookstores


Hello, Harry!

I don’t have a list of Friends groups with bookstores but know there are quite a few and imagine there will be interest in your question.  


Please send your question to the brand new email discussion list for FLA’s Friends groups.  Just send your question in an email message (like the one below) to fla-ffb at lists.fsu.edu 





Faye C. Roberts, Executive Director

Florida Library Association



From: Harry Reagan [mailto:harry.reagan at comcast.net] 
Sent: Wednesday, January 25, 2012 9:05 AM
To: 'Faye Roberts'
Subject: Friends bookstores




Greetings from Jacksonville.  As you may know, we (Friends of Jacksonville Public Library) operate a bookstore in our Main Library.  (We also have a three-days-a-week book sale at another location.)

Our board is investigating ways to make our book sales more profitable, especially the bookstore.  I was wondering if you know which Friends groups in Florida operate bookstores, so we could talk to them.


Harry Reagan

President, FJPL


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