House Bill 397

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to the taxation of manufactured homes for sales and use tax purposes.
Bill Documents Bill
Bill Request Number 1558
Sponsors T. Edmonds, K. Hall
Summary of Original Version Amend KRS 139.470 to exempt from sales and use tax the retail sale of a pre-owned manufactured home or 50% of the gross receipts derived from the retail sale of a manufactured home that has not been previously owned; EFFECTIVE August 1, 2012.
Index Headings of Original Version Taxation - Sales and use tax, manufactured homes, exemption
Taxation, Sales and Use - Manufactured homes, exemption
Effective Dates, Delayed - Manufactured homes, sales and use tax exemption, August 1, 2012


  • introduced in House
  • to Appropriations & Revenue (H)

Last updated: 8/27/2019 8:05 PM (EDT)