Non-profit 501(c)(3) groups must collect sales tax on their charges for all categories of taxable admissions for periods beginning July 1, 2018, forward.
The Kentucky Supreme Court recently held that the Ky. Const. Section 170 exemption for charitable institutions applied only to property taxes and not to excise taxes (sales and use tax). The only sales tax exemptions for 501(c)(3) charitable, educational, and religious organizations are those explicitly listed in KRS Chapter 139. Except for the very narrow exemptions for horse racetracks, historical sites, county fairs, elementary and secondary schools, and non-profit 501(c)(3) school-sponsored clubs and organizations, all other entities engaged in sales of admissions must begin collecting tax on these sales.