AN ACT relating to sales and use tax.
     Amend KRS 139.050 and 139.130 to exclude from gross receipts and sales price any amount received by a retailer from a manufacturer or wholesaler which buys down the sales price and which does not require the purchaser to present a manufacturer's or wholesaler's coupon or redemption certificate; EFFECTIVE AUGUST 1, 2002.

     Jan 9-introduced in House
     Jan 10-to Appropriations and Revenue (H)