2.7.436: SALES RELATED TO A SCHOOL:
Sales made by a school, an association or organization of parents and school teachers, a booster club or other club, group, or organization whose primary purpose is to support a school activity, or a school class, or student club, group or organization, are exempt from sales tax if all proceeds of the sale are for the benefit of the school or a school-approved student organization. For purposes of this section, school means a public or nonpublic school for students in kindergarten through twelfth grade or any portion thereof. Preschools, trade schools, post-secondary schools are not eligible. (1968 Code §3-75; Ord. 80-105; Ord. 01-42; Ord. 24-30)