AN ACT relating to sales and use tax and declaring an emergency.
     Amend KRS 139.170 to clarify the definitions for the machinery for new and expanded industry sales tax exemption; amend KRS 139.470 to define plant facility; provide that no claim for refund or credit of a sales tax overpayment made after September 28, 2000, shall be effective or recognized for any purpose unless the machinery for which the exemption is claimed was incorporated into a plant facility as defined in this Act and that the provisions of the Act shall apply retroactively to September 28, 2000; EMERGENCY.

     Feb 7-introduced in House
     Feb 8-to Appropriations and Revenue (H)
     Feb 12-posting waived
     Feb 13-reported favorably, 1st reading, to Calendar
     Feb 14-2nd reading, to Rules; posted for passage in the Regular Orders of the Day for Thursday, February 15, 2001
     Feb 19-floor amendment (1) filed
     Feb 20-3rd reading, passed 84-13 with floor amendment (1)
     Feb 21-received in Senate
     Feb 26-to Appropriations and Revenue (S)
     Mar 1-reported favorably, 1st reading, to Calendar
     Mar 2-2nd reading, to Rules
     Mar 5-posted for passage in the Regular Orders of the Day for Tuesday, March 6, 2001
     Mar 6-3rd reading, passed 36-0
     Mar 7-received in House; enrolled, signed by each presiding officer, delivered to Governor
     Mar 15-signed by Governor (Acts ch. 68)