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Exempt Prepared Food Sold by Churches from Kentucky Sales and Use Tax: SUPPORT

HB 75 passed the House unanimously 96 - 0. Click on Vote History to see who supported and thank your State Representative for his or her help if they voted YES. Four, for some reason, did not vote.

HB 75 is now in the Senate and needs your support to push it forward.

Action - Click on and ask your State Senator to support HB 75 by urging Senate leaders to pass this legislation now.

MESSAGE LINE: 1-800-372-7181- EN ESPAÑOL 1-877-739-5556

HB 75  -  T. Thompson, J. Arnold Jr, T. Burch, D. Butler, L. Clark, T. Couch, M. Denham, J. Draud, C. Embry Jr, T. Firkins, D. Floyd, J. Glenn, J. Gooch Jr, J. Greer, D. Keene, A. Koenig, C. Miller, R. Nelson, F. Nesler, C. Rollins II, S. Santoro, A. Simpson, J. Tilley, R. Weston, B. Yonts

     AN ACT relating to sales and use tax. Amend KRS 139.495 to exempt from sales and use tax sales of prepared food if sold by churches for fund-raising activities; amend KRS 139.496 to conform; EFFECTIVE July 1, 2007.

WHY HB 75 IS NEEDED

Recently, some of our parishes were directed by the Kentucky Department of Revenue to start collecting sales tax on food sales. House Bill 75 would insure that sales and use taxes are not charged on food sold by volunteers at church functions which advance the charitable works of the non-profit church. The funds raised at these church programs help support our churches’ charitable ministries, defray school expenses, offer tuition assistance, repair and renovate facilities, subsidize the operating costs of the parish, buy candles for church, purchase textbooks for our children, and increase our assistance to the poor in our communities. Collecting sales taxes on church fundraising revenues adds to the administrative responsibilities of the church and can detract from the ability to carry out their missions. Food is inherently a part of the social interaction of these charitable church events. Churches and church schools are not commercial enterprises. Exempting such sales recognizes the public policy good that these organizations and their activities advance.

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Last modified: April, 2008