Department of Revenue v. Louisville Children's Theater, Inc.

MARTIN, Chief Judge.

This is an appeal from a judgment of the Franklin Circuit Court exempting from sales taxation the Louisville Children’s Theater, Inc.1 The trial court determined the Children’s Theater to be a nonprofit public charity and an institution of education under Section 170 of the Constitution. We affirm.

The Children’s Theater is a Kentucky nonprofit corporation formed in 1948 under the provisions of KRS Chapter 273. The stated purposes were “to educate children in the public and private schools of the City of Louisville and environs by presenting educational plays and theatrical…