A. Exempted from the gross receipts tax are the receipts from dues and registration fees of nonprofit social, fraternal, political, trade, labor or professional organizations and business leagues.

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B. For the purposes of this section:

(1)     “dues” means amounts that a member of an organization pays at recurring intervals to retain membership in an organization where such amounts are used for the general maintenance and upkeep of the organization; and

(2)     “registration fees” means amounts paid by persons to attend a specific event sponsored by an organization to defray the cost of the event.