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  Sales made tax free by nonprofit organizations at 5 one-day events
  Question
 

Q. May a trust that is not organized for profit qualify as a nonprofit organization for purposes of the sales and use tax exemption under Conn. Gen. Stat. §12-412(94)?   Conn. Gen. Stat. §12-412(94) provides an exemption for sales of tangible personal property by a nonprofit organization at bazaars, fairs, picnics, tag sales or similar events to the extent of five such events of a day's duration during any calendar year.

 

  Answer
 

A. Yes, a trust that is not organized for profit may qualify as a nonprofit organization for purposes of the sales and use tax exemption under Conn. Gen. Stat. §12-412(94), as long as the trust's organizational document contains a provision that no officer, member or employee of the organization will receive or may ever receive any pecuniary profit from the operation of the organization, except reasonable compensation for services in carrying out the purposes of the organization.

(Updated: 2015)

 

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.

 
 
 
  
 
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