{"data":{"id":"us-ky/krs-139.498","jurisdiction":"us-ky","citation":"KRS 139.498","heading":"Exemption for sale of admissions and fundraising event sales by nonprofit","body":"organizations.\n(1) (a) For nonprofit civic, governmental, or other nonprofit organizations, except as\ndescribed in KRS 139.495 and 139.497, the taxes imposed by this chapte r do\nnot apply to:\n1. The sale of admissions, including the sales of admissions to a golf\ncourse when the admission is the result of a fundraising event. All other\nsales of admissions to a golf course by these organizations are not\nexempt from tax under this section; or\n2. a. Fundraising event sales.\nb. For the purposes of this paragraph, \"fundraising event sales\" does\nnot include sales related to the operation of a retail business,\nincluding but not limited to thrift stores, bookstores, surplus\nproperty au ctions, recycle and reuse stores, or any ongoing\noperations in competition with for-profit retailers.\n(b) For nonprofit civic or other nonprofit organizations, except as described in\nKRS 139.495 and 139.497, that operate fundraising events solely with\nvolunteers, the taxes imposed by this chapter also do not apply to sales of:\n1. Concessions for leisure, recreational, or athletic fundraising purposes; or\n2. Leisure, recreational, or athletic services.\n(c) The exemption provided in subparagraph 1. of paragraph (a) of this subsection\nshall not apply to the sale of admissions to a public facility that qualifies for a\nsales tax rebate under KRS 139.533.\n(2) All other sales made by organizations referred to in s ubsection (1) of this section\nare taxable.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53495","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"827e5bffff80403a18358753dfbeaa6d22ab1dfa000b5fa6b674ffca35d09193","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.497","next":"us-ky/krs-139.499"},"notice":"GroundRules: Original legal text. Not legal advice."}