Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
390.0000 NONPROFIT ORGANIZATIONS
390.0097.790 Sales by High School Youth Organizations. High School Youth Organizations are the consumers and not the retailers of multiple cultural calendars and address books which they sell, provided they meet the following four conditions:
(1) The sales must be by the student youth group and not by the school itself.
(2) The property sold must be made or produced by members of the student youth group.
(3) The youth group's sales must be made on an irregular or intermittent basis.
(4) The youth group's profits from the sales must be used exclusively in furtherance of the purpose of that student youth group.
If all conditions are met, the student youth group is the consumer of items purchased to produce the calendars and address books. 10/4/93.