Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations
Section 103 KAR 27:170 - Sales by civic clubs and similar organizations
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 139.010
NECESSITY, FUNCTION, AND CONFORMITY: This administrative regulation interprets the sales and use tax law as it applies to transactions involving sales by civic clubs and similar organizations.
Section 1. Where civic clubs, associations, chambers of commerce, and similar organizations sell tickets for meals at prices which include services rendered in addition to the cost paid to the supplier for the meals, such clubs, associations, chambers of commerce and similar organizations will be treated as consumers of such meals, and the tax applies to gross receipts from the sale of the meals to them. Such clubs and other organizations are consumers of other items of tangible personal property which they sell incidentally in connection with the rendering of their services, and the tax applies to gross receipts from the sales of such property to them.
STATUTORY AUTHORITY: KRS 131.130(1)
