Policy 3260 – School Sale of Student Supply Items

Student school store items may be sold to students by individual schools at the discretion of the building principal. Principals may use vending machines for the sale of such items or establish a school store when it serves a convenience need.

Only those items carried on an approved list of school supplies shall be sold. Any sale of supply items to students shall be at or near cost as a service.

The principal shall be responsible for accounting for these funds and any proceeds shall be used for student purposes.


  • Wisconsin Statutes
    • Sections 77.54(4) [Sales tax exemption]
    • 118.12 [Sales of goods at schools]


  • 3121 Financial Accounting
  • 3122 Accounts Receivable
  • 3280 Student Fees, Fines and Charges
  • 3310 Depository of Funds
  • 3340 Monies in School Buildings
  • 3420 Purchasing
  • 3523 Vending Machines for Food Items
  • 3800 District Asset Management
  • 5580 School Wellness
  • 6740 Student Fundraising Activities


AFFIRMED: August 13, 1991


  • October 28, 2003
    December 18, 2007