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Kentucky Revises Sales Tax on Space Rentals for In-Person Events

CHICAGO — The Kentucky General Assembly and Gov. Andy Beshear passed an overhaul of the state’s sales tax on space rentals for in-person business events. The tax, which went into effect Jan. 1, 2023, imposed a 6% tax on rental space for meetings and large events.

This revision is good news for trade show organizers and tourism organizations that oppose the tax, as commercial event organizers are now exempt from charging sales tax to their exhibitors.

The Exhibitions & Conferences Alliance (ECA) advocated for a tax overhaul, preventing the inclusion of an anti-growth statewide tax on the trade show industry in its 2023 public policy agenda. Along with the ECA, the Kentucky Travel Industry Association (KTIA) and Louisville Tourism led the effort in Kentucky to overhaul the tax.

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“With this policy in place, Kentucky will continue to be well-positioned as a premier destination in the United States for exhibitions, conferences and trade shows,” said Tommy Goodwin, ECA vice president of government affairs. “From IAEE’s Expo! Expo! last December to EXHIBITORLIVE next month, our industry knows firsthand that Louisville rolls out the red carpet when it comes to large-scale events, and I’m sure we can expect much more of that in the years to come.”

According to the ECA, trade events generate an economic impact of nearly $750 million for the state each year, and the Kentucky sales tax overhaul should better position Kentucky to host trade shows and events.

“Industry stakeholders from across Kentucky and beyond pulled out all the stops to achieve this extremely positive outcome,” Goodwin said. “Given Kentucky’s short legislative session this year, a tremendous amount of information, collaboration and discussion with policymakers in Frankfort has taken place over the last three months or so. And it all resulted in a great outcome for the business events industry in the Bluegrass State.”

Contact Tommy Goodwin at tommy.goodwin@ecalliance.us

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