(1) This chapter does not apply to:
- (a) an entity that is owned, controlled, operated, or maintained by a bona fide church or religious organization that is exempt from property taxation under the laws of the state; or
- (b) a consumer reselling a ticket that the consumer purchased as a consumer.
- (2) A person who claims an exemption under this section has the burden of proving that the person is entitled to the exemption.
Enacted by Chapter 115, 2019 General Session