House Bill 175

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to sales and use taxes.
Bill Documents Bill
Bill Request Number 932
Sponsors S. Westrom, D. Watkins
Summary of Original Version Amend KRS 139.531 to exempt from sales and use tax sales of machinery, machinery attachments, repair parts, replacement parts, horse trailers and stock trailers, 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, 2013.
Index Headings of Original Version Effective Dates, Delayed - August 1, 2013
Taxation - Sales and use, horse farm purchases, exemption
Taxation, Sales and Use - Horse farm purchases, exemption
Animals, Livestock, and Poultry - Horse farm purchases, tax exemption


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

Last updated: 8/27/2019 7:53 PM (EDT)