2025 Kentucky Revised Statutes Chapter 139 - Sales and use taxes 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.
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KY Rev Stat § 139.497 (2025)
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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 agents 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 students 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.
Effective: July 15, 2014
History: Amended 2014 Ky. Acts ch. 103, sec. 1, effective July 15, 2014. -- 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. -- Amended 1986 Ky. Acts
ch. 167, sec. 1, effective July 15, 1986. -- Created 1984 Ky. Acts ch. 331, sec. 1,
effective July 13, 1984.
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