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​Effective March 26, 2019, all sales of admissions by resident, nonprofit educational, charitable, religious, civic, governmental or other nonprofit organizations, as recognized by the Internal Revenue Service, are exempt from sales tax.   

​No, as long as the net proceeds from the sales are used solely for the benefit of the elementary or secondary school or its students. See KRS 139.497 for more information.

Please note that when sold by 501(c)(3) resident charitable, educational or religious organizations, nonprofit civic organizations, governmental organizations and all other nonprofit organizations, these admissions are exempt for sales beginning March 26, 2019.  Below are examples of taxable and nontaxable admission charges. 


  1. Sports league fees to participate in games
  2. Gyms, ball fields, tennis courts, disc golf courses, miniature golf
  3. Rental of pool facilities and party rentals
  4. Locker rentals at health clubs, gyms, golf courses
  5. Entry fees for bridge tournaments or other competitive, amusement activities
  6. Gun clubs, shooting ranges
  7. Go-karts, batting cages, zip-lines


  1. Team membership fees - payment to join a team will not be considered a taxable admission. This treatment is consistent with memberships to fraternal orders, professional organizations, etc. The new admissions language refers to membership fees in the context of participating in an event or activity not to join an organization.
  2. Professional or fraternal order memberships
  3. Instructor-led recreational classes or one on one instruction for swimming lessons, fitness classes, personal trainer exercise instruction, riding lessons, golf lessons, etc.
  4. Classes to obtain a professional designation, continuing education credits, or certified training programs such as lifeguard certification classes are exempt. School tuition, registration fees, or charges paid to attend instructional seminars, conferences, or educational workshops are not taxable sales of admissions if the primary intent of the program is for education rather than entertainment.
  5. Day care or child care facilities and fees
  6. Summer resident camps and day camps with educational/instructional components
  7. Personal training received for music lessons, dance lessons, art classes - painting, pottery, etc.
  8. Driver's license, hunting license, or fishing license fees
  9. General facility rentals - conference rooms, ballrooms, temporary storage facilities