I am a Texas Bank. Is there a regulation or law that would prohibit us from selling items in the Bank Lobby or Drive In to raise money for a charity group? What about asking our customers for donations while they are conducting banking business in the bank?

If you (the bank) are selling items, you are probably subjecting yourself to sales tax requirements.

Good point. So are you saying if the employees are selling the items while working, we may have that issue? What about asking customers for donations?

Define "selling".

For instance, are we talking about a standard candy drive, where someone puts a dollar in the box and takes a candy bar (or puts their name on a shamrock that will be taped to the teller line)?

If so, these are normally labled as belonging to the charity with full knowledge the organization, not the bank, is responsible for any applicable taxes.

That said, I do not know if they are formally excluded from point of sale tax collections (state issue) or just routinely ignored.