(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.
(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.
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