Last Action | signed by Governor (Acts ch. 33) |
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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 | 1353 |
Sponsor | R. Rand |
Summary of Original Version | Amend KRS 139.010 to define "direct mail," "advertising and promotional direct mail," and "other direct mail"; amend KRS 139.105 to require sales of digital property to be sourced like tangible personal property; amend KRS 139.270 to allow retailers and sellers an additional 120 days to substantiate a sale for resale or an exempt sale if a request has been made by the Department of Revenue; amend KRS 139.777 to provide sourcing rules for sales of advertising and promotional direct mail and other direct mail; amend KRS 139.795 to provide the seller relief from tax liability in certain instances if the Department of Revenue does not provide the seller with at least 30 days' notice of a rate change; amend KRS 139.260, 139.365, 139.735, and 139.990 to conform; EFFECTIVE July 1, 2011. |
Index Headings of Original Version |
Effective Dates, Delayed - Streamlined sales tax agreement, conforming changes, July 1, 2011 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 Fiscal Note - Streamlined sales and use tax agreement, conforming changes |
Votes | Vote History |
02/10/11 |
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02/14/11 |
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02/15/11 |
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02/16/11 |
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02/18/11 |
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02/23/11 |
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02/25/11 |
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02/28/11 |
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03/01/11 |
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03/02/11 |
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03/03/11 |
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03/15/11 |
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Last updated: 1/16/2019 3:43 PM (EST)