{"data":{"id":"us-ky/krs-139.533","jurisdiction":"us-ky","citation":"KRS 139.533","heading":"Sales tax rebate on sales of admissions and tangible personal property at","body":"governmental facility -- Limitation beginning July 1, 2020.\n(1) Beginning July 1, 2020, no additional applications for a sales tax rebate shall be\naccepted under this sec tion. Any qualified applicant which has applied and been\ngranted a sales tax rebate under this section shall continue to receive the sales tax\nrebates provided by this section as long as the governmental entity continues to\nqualify for the sales tax rebate under this section.\n(2) As used in this section:\n(a) \"Effective date\" means the first day of the month following the month in\nwhich the department notifies the governmental entity that it is eligible to\nreceive a sales tax rebate;\n(b) \"Governmental entity\" means:\n1. Any county with a population of less than one hundred thousand\n(100,000) residents; or\n2. Any city, agency, instrumentality, quasi -governmental entity, or other\npolitical subdivision of the Commonwealth that is located in a county\nwith a population of less than one hundred thousand (100,000) residents;\nand\n(c) 1. \"Public facility\" means a building owned and operated by a\ngovernmental entity that is a multipurpose facility open to the general\npublic for performances and programs relating to arts,  sports, and\nentertainment and which includes at least five hundred (500) seats but\nnot more than eight thousand (8,000) seats.\n2. \"Public facility\" does not include a university, college, or school\ngymnasium or auditorium.\n(3) (a) Notwithstanding KRS 134. 580 and 139.770, effective July 1, 2010, a\ngovernmental entity may be granted a sales tax rebate of up to one hundred\npercent (100%) of the Kentucky sales tax generated by the sale of admissions\nto the public facility and the sale of tangible personal prop erty at the public\nfacility. The tax rebate shall be reduced by the vendor compensation allowed\nunder KRS 139.570 on or after July 1, 2010.\n(b) The governmental entity shall have no obligation to refund or otherwise return\nany amount of the sales tax rebate to the persons from whom the sales tax was\ncollected.\n(c) The total tax rebate for each public facility shall not exceed two hundred fifty\nthousand dollars ($250,000) in each calendar year.\n(4) (a) To be eligible for a sales tax rebate under this section, the governmental entity\nshall file an application with the department in the form prescribed by the\ndepartment through the promulgation of an administrative regulation in\naccordance with KRS Chapter 13A.\n(b) The department shall:\n1. Review the application;\n2. Determine whether the applicant meets the requirements of this section;\nand\n3. Notify the applicant in writing whether the applicant qualifies for a\nrebate and the effective date of qualification.\n(5) A qualified applicant shall file a request for a sales tax rebate within sixty (60) days\nfollowing the end of each calendar quarter for sales made during the quarter. The\nrequest shall be submitted in the form prescribed by the department through th e\npromulgation of an administrative regulation in accordance with KRS Chapter 13A,\nand shall include supporting information and documentation as determined\nnecessary by the department to verify the requested tax rebate.\n(6) The department shall review the request, verify the amount of sales tax rebate due to\nthe governmental entity, and pay the amount determined due within forty -five (45)\ndays of receipt of the request and all necessary supporting information to the extent\nthe cap established by subsection (3)(c) of this section has not been met.\n(7) Interest shall not be allowed or paid on any sales tax rebate payment made under\nthis section.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49179","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"ee4371284f59710d5ce92126ef1d4528dd26a4de72d56735b917071a642039d5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.5327","next":"us-ky/krs-139.534"},"notice":"GroundRules: Original legal text. Not legal advice."}