Charitable, etc., organizations; occasional sales, fundraising; exemption

205.192

Charitable, etc., organizations; occasional sales, fundraising; exemption.

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A business tax receipt is not required of any charitable, religious, fraternal, youth, civic, service, or other similar organization that makes occasional sales or engages in fundraising projects that are performed exclusively by the members, and the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic, and service activities of the organization.

History.

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s. 1, ch. 70-400; s. 22, ch. 2006-152.