from Arlene Acton (Great Lakes NAS Office):

Chapters that conduct bird seed sales need to make sure they are in compliance with their state's Charitable and Sales Tax regulations. Many chapters find that seed sales are a great way to involve members and to raise money for chapter programs. Though incorporated chapters are generally exempt from paying sales tax in their state, this practice does not always extend to an exemption from collecting sales tax on items sold, including bird seed. Please take necessary steps to ensure that your chapter is in compliance with your state's regulations. To learn more about your state's regulations, a good place to start is usually your state's Secretary of State office.