{"data":{"id":"us-ky/krs-139.497","jurisdiction":"us-ky","citation":"KRS 139.497","heading":"Exemption for sales by schools, school -sponsored clubs and organizations","body":"or affiliated groups, certain nonprofit educational youth programs, and\nfederally chartered education -related corporation at annual national\nconvention held in state.\nNotwithstanding any other provisions of this chapter, the taxes imposed herein do not\napply to:\n(1) Sales by elementary or secondary schools or nonprofit elementary or secondary\nschool-sponsored clubs and organizations or any nonprofit, elementary, or\nsecondary school-affiliated groups such as parent -teacher organizations and booster\nclubs, whose membership may be composed of individuals other than students,\nprovided the net proceeds from the sales are used solely for the benefit of the\nelementary or secondary school or its students. Nontaxable sales shall include sales\nresulting from agreements or contracts entered into with resident or nonresident\norganizations to participate in fund -raising campaigns for a percentage of the gross\nreceipts where students act as agent s or salesmen for the organizations by selling or\ntaking orders for the sale of tangible personal property, and no one shall be required\nto pay sales or use taxes on such sales;\n(2) Sales made by nonprofit educational youth programs affiliated with a land grant\nuniversity cooperative extension service, if the net proceeds from the sales are used\nsolely for the benefit of the affiliated programs; or\n(3) (a) Sales of tangible personal property made by a federally chartered corporation\nat the corporation's annual national convention held in the Commonwealth.\n(b) As used in this subsection, \"federally chartered corporation\" means a\ncorporation federally chartered under Title 36 of the United States Code and\nwhose stated purpose is to serve students and former st udents of vocational\nagriculture in middle and secondary schools to develop character, train for\nuseful citizenship, and foster patriotism.\n(c) The exemption provided in this subsection applies to sales made on and after\nOctober 1, 2014, but before December 31, 2021.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43427","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"128bdfec6f7b2bc65d496da9a854b04f7f5c48d70ba0f06bc9398af1d8f0f5dc","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.496","next":"us-ky/krs-139.498"},"notice":"GroundRules: Original legal text. Not legal advice."}