** The state of Kentucky passed House Bill 487 in April 2018.  Effective 7/1/2018, many services, even those provided by non-profit organizations, schools and churches, are now subject to a 6% sales tax. LSA is required to collect sales tax on competition entry fees and forward such amounts to the KY Department of Revenue.  LSA encourages participants to contact KY legislators at http://www.lrc.ky.gov/