(a) The following shall be exempt from taxation under the provisions of this Article 3:
(1) All sales made to charitable organizations, in the conduct of their regular charitable functions and activities;
(2) All sales by a charitable organization of tangible personal property, commodities, or services otherwise subject to tax under this Article 3 if:
a. The net proceeds from sales by the charitable organizations of tangible personal property, commodities, or services otherwise subject to tax under this Article 3 do not exceed forty-five thousand dollars ($45,000) during the preceding calendar year; and
b. The funds raised by the charitable organization through the sales are retained by the organization to be used in the course of the organization's charitable service.
(3) The exemption in subsection (a)(2) shall not apply to sales made by a charitable organization on or after the date that the net proceeds from sales by the charitable organization of tangible personal property, commodities, or services otherwise subject to tax under this Article 3 exceeds forty-five thousand dollars ($45,000) during the current calendar year.
(4) On or after September I, 2008, the sales by an association or organization of parents and teachers of public school students that is a charitable organization, if the association or organization uses the funds raised through the sale for the benefit of a public school or an organized public school activity or to pay the reasonable expenses of the association or organization.
(b) The storage, use, or consumption of any item that is exempt from sales tax by operation of subsection (a)(2) or (a)(3) of this section is exempt from taxation under the provisions of this Article 3.
(c) All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from the sales tax, when such sale meets both the following conditions:
(1) The purchaser is a nonresident of, or has his or her principal place of business outside of the City limits; and
(2) Such personal property is registered or required to be registered outside the City limits under state law.
(Ord. 201 §5, 1976; Ord. 347 §1, 2008; Ord. 446 §1, 2023)