Last Action | signed by Governor (Act ch. 73) |
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Title | AN ACT relating to the streamlined sales and use tax agreement. |
Bill Documents |
Bill
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Impact Statements | Fiscal Note |
Bill Request Number | 293 |
Sponsors | H. Moberly Jr., S. Riggs |
Summary of Original Version | Amend KRS 139.010 to define terms; amend KRS 139.200 to impose Kentucky sales tax on digital property; amend KRS 139.105 to provide sourcing rules relating to the sale of digital property; amend KRS 139.215 to provide bundling rules relating to the sale of digital property; amend KRS 139.310 to impose Kentucky use tax on the purchase, storage, or other consumption of digital property; amend KRS 139.195, 139.220, 139.260, 139.270, 139.280, 139.290, 139.330, 139.340, 139.390, 139.450, 139.470, 139.495, 139.510, 139.550, 139.700, 139.720, 139.730, and 139.740 to conform; amend KRS 139.472 to exempt durable medical equipment if a prescription is written; EFFECTIVE July 1, 2009. |
Index Headings of Original Version |
Fiscal Note - Sales and use tax, streamlined sales and use tax agreement, conforming changes Effective Dates, Delayed - Streamlined sales and use tax agreement, conforming changes, July 1, 2009 Taxation - Sales and use tax, streamlined sales and use tax agreement, conforming changes Taxation, Sales and Use - Streamlined sales and use tax agreement, conforming changes |
Proposed Amendments |
House Committee Substitute 1 Senate Committee Substitute 1 |
Votes | Vote History |
02/09/09 |
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02/10/09 |
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02/13/09 |
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02/23/09 |
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02/24/09 |
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02/26/09 |
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02/27/09 |
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03/03/09 |
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03/09/09 |
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03/10/09 |
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03/12/09 |
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03/13/09 |
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03/24/09 |
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Amendment | House Committee Substitute 1 |
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Impact Statements | Fiscal Note |
Summary | Make technical corrections. |
Index Headings |
Fiscal Note - Sales and use tax, streamlined sales and use tax agreement, conforming changes Effective Dates, Delayed - Streamlined sales and use tax agreement, conforming changes, July 1, 2009 Taxation - Sales and use tax, streamlined sales and use tax agreement, conforming changes Taxation, Sales and Use - Streamlined sales and use tax agreement, conforming changes |
Amendment | Senate Committee Substitute 1 |
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Impact Statements | Fiscal Note |
Summary | Retain original provisions of bill, except delete in Section 1 the definitions related to computer software maintenance contracts and delete in Section 5 the provisions related to those contracts. |
Index Headings |
Fiscal Note - Sales and use tax, streamlined sales and use tax agreement, conforming changes Effective Dates, Delayed - Streamlined sales and use tax agreement, conforming changes, July 1, 2009 Taxation - Sales and use tax, streamlined sales and use tax agreement, conforming changes Taxation, Sales and Use - Streamlined sales and use tax agreement, conforming changes |
Last updated: 8/28/2019 8:17 AM (EDT)