Introduced

Passed House

Passed Senate

Became law

Adjourned sine die. The bill was pending when the session ended, so it did not pass.

Last action · February 27, 2025

To Appropriations & Revenue (H)

Introduced February 19, 2025

House

Adjourned Sine Die

2025 Regular Session

HB739

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.

Effective Dates, Delayed Public Buildings and Grounds State Agencies Taxation Taxation, Sales and Use

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Plain-language summary

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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.

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