KRS 139.498 — Exemption for sale of admissions and fundraising event sales by nonprofit organizations

(1) (a) For nonprofit civic, governmental, or other nonprofit organizations, except as
described in KRS 139.495 and 139.497, the taxes imposed by this chapte r do
not apply to:
1. The sale of admissions, including the sales of admissions to a golf
course when the admission is the result of a fundraising event. All other
sales of admissions to a golf course by these organizations are not
exempt from tax under this section; or
2. a. Fundraising event sales.
b. For the purposes of this paragraph, "fundraising event sales" does
not include sales related to the operation of a retail business,
including but not limited to thrift stores, bookstores, surplus
property au ctions, recycle and reuse stores, or any ongoing
operations in competition with for-profit retailers.
(b) For nonprofit civic or other nonprofit organizations, except as described in
KRS 139.495 and 139.497, that operate fundraising events solely with
volunteers, the taxes imposed by this chapter also do not apply to sales of:
1. Concessions for leisure, recreational, or athletic fundraising purposes; or
2. Leisure, recreational, or athletic services.
(c) The exemption provided in subparagraph 1. of paragraph (a) of this subsection
shall not apply to the sale of admissions to a public facility that qualifies for a
sales tax rebate under KRS 139.533.
(2) All other sales made by organizations referred to in s ubsection (1) of this section
are taxable.