Question: I understand that the ASB is required to complete a tax return. Is that the responsibility of the ASB or the district business office?

Response: ASBs are responsible for sales tax reporting, 1099s, and W2s, just like school districts. In most cases, we find that the district office files the applicable tax forms for the ASB along with their own transactions. This requires the ASBs to send applicable data to the district office. There is no written requirement that the district office has to do it on behalf of the ASB, though, so be sure to understand your own district requirements.