13-54-103. Exemptions.
(1) This chapter does not apply to: 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 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.