Do you mean sales tax? (which you collect and pay to the state or
   city). Or unrelated business income tax, called UBIT, in the trade.
   From the facts you've given, I can't imagine paying UBIT, unless your
   mission is archaeology and you are showing the latest in men's
   fashions (ie something dramatically unrelated to your mission: its
   amazing how apparently unrelated things like ties and jewelery turn
   out to be related and non-taxable: "this is the kind of tie that
   Matisse would have painted had Matisse painted ties" well, I own one
   -- actually two -- of those and they are pretty darn educational.)

   Sales tax every institution in a state or city that has such a
   thing pays on sales from its shop.  I've never heard of anyone paying
   sales tax on admissions fees, but I guess that special shows and the
   like could be defined as taxable. Its a state/city thing, since there
   is no federal sales tax (yet).

   Eric Siegel
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