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
Web Info: www.revenue.ky.gov
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
Church Groups - Not Exempt
Youth Sports League - Not Exempt
501 (c)(3) organizations - Not Exempt
501 (c)(6) organizations - Not Exempt
- 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?
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.
Candies and Confections
Cookies and Other Baked Goods
Cheese Products- Exempt
Meat Products- Exempt
Nuts, popcorn and other snack food- Exempt (1)
Other edible items (please identify)- Exempt
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
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?
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.
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
Nonprofit civic or other nonprofit organizations not engaged in business are granted an exemption for the first $1,000 of sales.
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.
Price paid by consumer to fundraising group