AN ACT relating to sales tax rebates for entertainment events.

Create a new section of KRS Chapter 139 to define terms; establish a sales tax rebate and process for venues which have entertainment events that are qualifying attractions; EFFECTIVE July 1, 2025.

Introduced: February 19, 2025

Last action: February 27, 2025

To Appropriations & Revenue (H)

Read the full text Kentucky Legislature LegiScan

AI-generated — always verify with primary sources

Plain-language summary

Beta

This bill would create a new program allowing certain entertainment venues to receive rebates on sales tax collected from qualifying events or attractions. It sets up definitions and a process for venues to apply for or receive those rebates. The program would take effect July 1, 2025. Who it may affect: operators of entertainment venues and attendees of qualifying events across Kentucky.

Open official bill text (PDF)·Report a problem with the summary