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KY Sales Tax on Bass Tournaments

Thursday, July 05, 2018

Effective July 1st, 2018, all Kentucky bass tournaments will be subject to sales tax. This will affect all USA Bassin events held in Kentucky and unfortunately, the tax amount will now be added to the entry fees.  

We are not raising our entry fees for tournaments, but the tax amount will be added to your entry fee for any events we hold in Kentucky. Our mission is to provide amateur bass fishing tournament trail that promotes a family-friendly atmosphere where singles, teams, co-ed, and youth can experience competitive angling at an affordable price. That is not changing.

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.