News & Events
Originally Published on Wednesday, July 11, 2018 Back to Articles »
Here is more information about the new tax.
Effective July 1, 2018 charges for admissions including charges or fees to participate in an activity or event are subject to Kentucky sales tax.
KRS 139.010 is amended as follows: “Admissions” means the fees paid for:
a. The right of entrance to a display, program, sporting event, music concert, performance, play, show, movie, exhibit, fair, or other entertainment or amusement event or venue; and b. The privilege of using facilities or participating in an event or activity, including but not limited to: Bowling centers; 2. Skating rinks; 3. Health spas; 4. Swimming pools; 5. Tennis courts; 6. Weight training facilities; 7. Fitness and recreational sports centers; and 8. Golf courses, both public and private; Regardless of whether the fee paid is per use or in any other form, including but not limited to an initiation fee, monthly fee, membership fee, or combination thereof.
TaxAnswers.ky.gov provides guidance and information on recent tax law changes made during the 2018 General Assembly.