| Last Action | to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to sales and use taxes. |
| Bill Documents |
Bill
|
| Bill Request Number | 361 |
| Sponsors | R. Adams, S. Overly, L. Belcher, J. Bell, B. Damron, M. Denham, C. Embry Jr., K. Flood, D. Graham, R. Henderson, T. McKee, M. Meredith, T. Mills, D. Osborne, R. Palumbo, R. Rand, C. Rollins II, S. Santoro, W. Stone, A. Webb-Edgington, S. Westrom |
| Summary of Original Version | Amend KRS 139.531 to exempt from sales and use tax sales of machinery, machinery attachments, repair parts, replacement parts, feed and feed additives, water, farm chemicals, on-farm equine facilities, fuel to operate machinery, seed and commercial fertilizer, if the property is purchased by a person regularly engaged in the occupation of breeding, raising, training, racing, or exhibiting equine as a business and the property is exclusively and directly used in that occupation; amend KRS 139.470 to conform. EFFECTIVE August 1, 2012. |
| Index Headings of Original Version |
Taxation - Sales and Use, horse farm purchases, exemption Taxation, Sales and Use - Horse farm purchases, exemption Effective Dates, Delayed - BR 361, August, 2012 |
| 01/04/12 |
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|---|---|
| 01/05/12 |
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Last updated: 8/27/2019 8:05 PM (EDT)