§ 13-54-103. Exemptions.

(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.