KRS 139.497: Exemption for sales by schools, school -sponsored clubs and organizations

or affiliated groups, certain nonprofit educational youth programs, and

federally chartered education -related corporation at annual national

convention held in state.

Notwithstanding any other provisions of this chapter, the taxes imposed herein do not

apply to:

(1) Sales by elementary or secondary schools or nonprofit elementary or secondary

school-sponsored clubs and organizations or any nonprofit, elementary, or

secondary school-affiliated groups such as parent -teacher organizations and booster

clubs, whose membership may be composed of individuals other than students,

provided the net proceeds from the sales are used solely for the benefit of the

elementary or secondary school or its students. Nontaxable sales shall include sales

resulting from agreements or contracts entered into with resident or nonresident

organizations to participate in fund -raising campaigns for a percentage of the gross

receipts where students act as agent s or salesmen for the organizations by selling or

taking orders for the sale of tangible personal property, and no one shall be required

to pay sales or use taxes on such sales;

(2) Sales made by nonprofit educational youth programs affiliated with a land grant

university cooperative extension service, if the net proceeds from the sales are used

solely for the benefit of the affiliated programs; or

(3) (a) Sales of tangible personal property made by a federally chartered corporation

at the corporation's annual national convention held in the Commonwealth.

(b) As used in this subsection, "federally chartered corporation" means a

corporation federally chartered under Title 36 of the United States Code and

whose stated purpose is to serve students and former st udents of vocational

agriculture in middle and secondary schools to develop character, train for

useful citizenship, and foster patriotism.

(c) The exemption provided in this subsection applies to sales made on and after

October 1, 2014, but before December 31, 2021.