Kentucky

N/A

2. 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

 

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. 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

 

5. 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

 

6. 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.

 

7. 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

 

8. 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.