Top Legislation - View All
Latest Action: 11/07/2008 - To: Interim Joint Committee on Appropriations and Revenue Bill Text
Amend KRS 139.480 to exempt repair or replacement parts for motor vehicles engaged in interstate commerce with a declared gross weight of 44,001 pounds or greater from sales and use taxes; EFFECTIVE August 1, 2008.
Latest Action: 03/11/2008 - To Appropriations & Revenue (S) Bill Text
Amend KRS 139.110 to exclude from the definition of "retailer" auctioneers that make sales at charitable auctions; EFFECTIVE August 1, 2008.
Latest Action: 02/07/2008 - To Appropriations & Revenue (H) Bill Text
Amend KRS 139.472 to exempt durable medical equipment including repair and replacement parts from sales and use tax; define terms; EFFECTIVE August 1, 2008.
Latest Action: 01/08/2008 - Introduced in House; to Natural Resources & Environment (H) Bill Text
Amend KRS 154.27-010 to redefine "carbon capture ready" to include the compression of carbon dioxide.
Latest Action: 01/11/2008 - To Appropriations & Revenue (H) Bill Text
Amend KRS 139.480 to exclude transient room taxes from taxable gross receipts; make effective August 1, 2008.
Latest Action: 01/15/2008 - To Appropriations & Revenue (H) Bill Text
Amend KRS 139.480 to exempt from sales and use tax LP gas and natural gas used in commercial greenhouse or nursery; EFFECTIVE August 1, 2008.
Latest Action: 01/08/2008 - Introduced in House; to Appropriations & Revenue (H) Bill Text
Amend KRS 139.480 to exempt straw, wood shavings, and sawdust from the sales and use tax when used in agricultural or equine pursuits; EFFECTIVE August 1, 2008.
Latest Action: 01/11/2008 - To Appropriations & Revenue (H) Bill Text
Amend KRS 139.470 to exempt sewer, water, and fuel billed to a multi-unit residential facility; EFFECTIVE August 1, 2008.
Latest Action: 01/10/2008 - To Appropriations & Revenue (H) Bill Text
Amend KRS 139.495 to exempt sales by churches for charitable fundraising events from sales and use taxes; amend 139.496 to comply; EFFECTIVE August 1, 2008.
Latest Action: 01/08/2008 - Introduced in House; to Appropriations & Revenue (H) Bill Text
Amend KRS 139.050 to exempt delivery charges from sales and use tax; EFFECTIVE August 1, 2008.
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Latest Legislation - View All
Also tagged in: Economic Development, Fiscal Note, Taxation, Taxation, Income--Corporate, Taxation, Income--Individual, Taxation, Inheritance and Estate, Technical Corrections, Tourism Latest Action: 04/14/2008 - Recommitted to Appropriations & Revenue (H) Bill TextCreate new sections of KRS Chapter 148 to provide individual income tax, corporation income tax, limited liability entity tax, and sales tax incentives for locating a film production facility in Kentucky or filming or producing a motion picture production in Kentucky; define terms; establish qualifications including minimum capital investment and minimum qualifying expenditures and minimum qualifying payroll expenditures, application and reporting requirements; require the Kentucky Film Office to administer the incentive program; authorize the Kentucky Film Office to enter into a film industry tax incentive agreement; authorize the promulgation of administrative regulations by the Kentucky Film Office and the Department of Revenue; create a new section of KRS 141 to create a motion picture film production nonrefundable credits for a new film production facility or renovation of an existing structure to become a film production facility and a motion picture production that is filmed or produced [...] show full description
Also tagged in: Effective Dates, Emergency, Fiscal Note, Property Valuation Administrators, Taxation, Taxation, Income--Corporate, Taxation, Income--Individual, Taxation, Inheritance and Estate, Taxation, Property, Taxation, Severance, Title Amendments Latest Action: 03/21/2008 - Posted in committee Bill Text
Amend KRS 131.183 changing the interest rate accrued on taxes payable to the prime rate plus 2%; change the interest rate on overpayments to the Commonwealth to the prime minus 2%; apply to bills and refunds as of May 1, 2008; EMERGENCY.
Latest Action: 03/06/2008 - To Appropriations & Revenue (S) Bill Text
Create a new section of KRS Chapter 139 to allow governmental entities in counties of less than 100,000 that own and operate a public facility to receive a sales tax rebate on sales tax collected on the sale of admissions and concessions.
Latest Action: 04/14/2008 - Signed by Governor (Acts Ch. 95) Bill Text
Amend KRS 139.472 to redefine "durable medical equipment" to include a definition for "repair and replacement parts" for same; amend KRS 139.781 to define "taxability matrix"; amend KRS 139.795 to limit purchaser's liability if based upon erroneous data provided by the Department of Revenue; amend KRS 139.110 include various definitions found throughout Chapter 139; amend KRS 139.025, 139.210, 139.215, 139.240,139.340, 139.470, 139.486, 139.518, 139.536, 139.538, 139.735, 139.990, 68.200, 132.200, and 154.27-070 to conform; repeal KRS 139.020, 139.030, 139.040, 139.050, 139.060, 139.070, 139.080, 139.090, 139.095, 139.100, 139.110, 139.120, 139.140, 139.150, 139.160, 139.170, 139.180, 139.190, 139.487, 139.488, 139.5381, 139.5382, 139.5383, 139.5384, 139.5385, 139.5386; EFFECTIVE August 1, 2008.
Latest Action: 04/24/2008 - Signed by Governor (Acts Ch. 178) Bill Text
Amend KRS 139.515 to clarify the process by which the Department of Revenue calculates refunds due, and to establish a phase out of the refund amount if refund are requests are not filed in a timely manner; amend KRS 65.7081 to delete provisions requiring funds to be held in an non-interest bearing account.
Latest Action: 04/09/2008 - Signed by Governor (Acts Ch. 43) Bill Text
Create a new section of KRS Chapter 45A that requires a person contracting with the Commonwealth to register with the Department of Revenue to collect and remit the sales and use tax imposed under KRS Chapter 139.
Latest Action: 02/25/2008 - Posting waived Bill Text
Amend KRS 139.480 to exempt from sales and use tax feed for the members of the genus camelus; EFFECTIVE August 1, 2008.
Also tagged in: Fiscal Note, Highways, Streets, and Bridges, Retroactive Legislation, Taxation, Taxation, Income--Corporate, Taxation, Income--Individual, Taxation, Inheritance and Estate, Taxation, Property, Taxation, Severance Latest Action: 03/10/2008 - To Appropriations & Revenue (S) Bill Text
Amend KRS 131.183, 141.045, and 141.235 to clarify that interest begins to accrue the latest of the due date of the return, the date the return was filed, the date the tax was paid, the last day prescribed by law for filing the return, or the date an amended return claiming a refund is filed; apply to refunds issued after the effective date of this Act.
Latest Action: 04/09/2008 - Signed by Governor Bill Text
Amend KRS 139.472 to exempt over-the-counter drugs purchased for the treatment of a human being effective August 1, 2008; amend KRS 139.570 to limit the amount of vendor compensation to $1,500 per reporting period, EMERGENCY; EFFECTIVE July 1, 2008.
Latest Action: 02/21/2008 - Posted in committee Bill Text
Amend KRS 139.480 to exempt genus camelus from the sales and use tax; EFFECTIVE August 1, 2008.
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