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.