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BTLG Table of Contents > Sales and Use Tax Annotations > C > 165.0000 Charitable Organizations > Annotation 165.0030

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C

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165.0000 Charitable Organizations—Regulation 1570

Annotation 165.0030

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165.0030 Fundraisers. A nonprofit foundation which raises funds for worthy charities is not engaged in the relief of poverty or distress, and does not make sales principally as a matter of assistance to the purchasers or donees in distressed principal condition. Accordingly it does not qualify for the exemption for sales under Regulation 1570 and its sales of tangible personal property at fundraisers are subject to tax. 9/9/93.