KSAE is compiling resources for you to use as you navigate through the 2023 sales tax updates.
Department of Revenue Help Line: 502-564-5770 or email email@example.com
Lobbying: Lobbying Services - TAXANSWERS (ky.gov)
Rentals/Exhibit tables: Rental Space - TAXANSWERS (ky.gov)
The rental of space for “short-term business uses" and “short-term social events" means an agreement to rent space for business uses or social events where the term of the rental is less than 30 days. For example, an agreement to rent space to operate a booth at a lawn and garden show for a weekend is a taxable rental of space for a short-term business use.
From Richard Dobson, Department of Revenue, on 12/18/23:
Regarding space rental, if there is no separate charge for the rental of the venue and only a charge for exhibit booth/table rentals, then receipts from those charges are subject to KY sales tax. Tax must be paid on short-term space rental either on the front end with venue rental or downstream with the booth space rental charges.
Here is a recording of KSAE's webinar with representatives from the Department of Revenue: