Food purchases made by IRS 501(c) (3) qualifying booster clubs for fundraising are exempt from sales tax if they first obtain an exemption certificate from the State. The sales tax statute exempts the sale of food, including meals, soft drinks, and candy, by a group associated with a public or private elementary or secondary school when the sale is part of a fundraising drive sponsored by the organization. All the net proceeds from the sale must go to the organization for its exclusive use. Two one-day tax-free sales or auctions can be held each calendar year. (Administrative Ruling, Letter No. 200310171L, October 23, 2003)