An Official Website of the Commonwealth of Kentucky
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.
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