Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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390.0000 Nonprofit Organizations
Annotation 390.0500
390.0500 Youth Summer Camp. Tax applies to sales of meals at summer camps, whether operated by municipal or private corporations or other parties. There are no statutory exemptions from the sales or use tax merely because the user of the property purchased is a nonprofit organization. If the camp qualified as an educational institution under Regulation 1506 (f) an exemption would be available. If the camp was a qualified youth organization under Regulation 1597 (d) an exemption may be available.
Sales of souvenirs with or without camp logos are taxable because they are sold at a camp store which has regular hours and is therefore not classified as "intermittent or irregular" as required by Regulation 1597 (d) (1) (C).
Sales of firewood made of dead trees are taxable, as the firewood is not made by members of a qualified non-profit youth organization, as defined in Regulation 1597 (d). 12/9/92.