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139.497 Exemption for sales by schools or school-sponsored clubs and organizations or affiliated groups and by certain nonprofit educational youth programs.

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139.497 Exemption for sales by schools or school-sponsored clubs and organizations or affiliated groups and by certain nonprofit educational youth <br>programs. Notwithstanding any other provisions of this chapter, the taxes imposed herein do not <br>apply to: <br>(1) Sales by elementary or secondary schools or nonprofit elementary or secondary school-sponsored clubs and organizations or any nonprofit, elementary, or <br>secondary school-affiliated groups such as parent-teacher organizations and booster <br>clubs, whose membership may be composed of individuals other than students, <br>provided the net proceeds from the sales are used solely for the benefit of the <br>elementary or secondary school or its students. Nontaxable sales shall include sales <br>resulting from agreements or contracts entered into with resident or nonresident <br>organizations to participate in fund-raising campaigns for a percentage of the gross <br>receipts where students act as agents or salesmen for the organizations by selling or <br>taking orders for the sale of tangible personal property, and no one shall be required <br>to pay sales or use taxes on such sales; and (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 <br>solely for the benefit of the affiliated programs. Effective: July 15, 1998 <br>History: Amended 1998 Ky. Acts ch. 80, sec. 1, effective July 15, 1998. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 361, effective July 13, 1990. -- <br>Amended 1986 Ky. Acts ch. 167, sec. 1, effective July 15, 1986. -- Created 1984 Ky. <br>Acts ch. 331, sec. 1, effective July 13, 1984.