Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   Kentucky

Contact Department: Department of Revenue, Office of Sales & Excise Taxes, Division of Sales and Use Tax

Contact Person: Ricky Haven, Director
Tel. No.:  (502) 564-6828
Fax No.:  (502) 564-2041
E-mail:   ricky.haven@ky.gov
Web Info:   www.revenue.ky.gov

  1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

Public Schools (K-12) - Exempt (1)

Private Schools (K-12) - Exempt (1)

School Groups (e.g., clubs, bands, teams) - Exempt (1)

PTAs - Exempt

PTOs - Exempt

Other parent groups

(please identify)

Church Groups - Not Exempt

Youth Sports League - Not Exempt

501 (c)(3) organizations - Not Exempt

501 (c)(6) organizations - Not Exempt

Other (specify:__________________)

  1. Limited to elementary & secondary schools

1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

N/A

1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

 

  1. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

    Candies and Confections

    Cookies and Other Baked Goods - Exempt

    Cheese Products- Exempt

    Meat Products - Exempt

    Nuts, popcorn and other snack food - Exempt (1)

    Other edible items (please identify) - Exempt

    Magazine subscriptions

    Paper products (e.g., calendars, cards

    stationery, books, gift wrap)

    Decorative tins, baskets, other containers

    Decorative novelties (mugs, ornaments)

    Sundry items (please specify item below)

    Clothing and accessories

    Jewelry

    Plant and seeds

    Other hard good items

    (1) Does not include chocolate covered nuts, caramel coated popcorn.

    2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

    N/A

    2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

    Fruit

  2.  

  3. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

    Limits on number of fundraiser events per year

    Limits on duration of fundraisers

    Limits on dollar amount of each item

    Limits on total amounts raised per year - X

    Other_________________________________

    Nonprofit civic or other nonprofit organizations not engaged in business are granted an exemption for the first $1,000 of sales.

  4.  

  5. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    N/A

  6.  

  7. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    N/A

  8.  

  9. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

    The fundraising group is responsible for collecting and remitting the tax. The company distributing would be responsible for collecting and remitting on their sales to the fundraising group unless the fundraising group holds a sales tax permit.

  10.  

  11. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

    Price paid by consumer to fundraising group

  12.  

  13. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc., to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.