AN ACT relating to sales and use tax.
     Amend KRS 186.655 to provide that the county clerk shall not register a recreational vehicle subject to the sales or use tax unless the owner presents a tax receipt verifying that the tax has been paid; provide that except when a owner of a recreational vehicle offers a recreational vehicle for the first time in this state that was previously registered by the owner in a another state that levied a similar tax, the owner shall be entitled to receive a credit against the tax; amend KRS 235.050 to provide that the county clerk shall not register a motorboat subject to the sales or use tax unless the owner presents a tax receipt verifying that the tax has been paid; provide that except when a owner of a motorboat offers a motorboat for the first time in this state that was previously registered by the owner in a another state that levied a similar tax, the owner shall be entitled to receive a credit against the tax; EFFECTIVE July 1, 2003.

     Feb 10-introduced in House
     Feb 11-to Appropriations and Revenue (H)