House Bill 422

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Last Action to Appropriations & Revenue (H)
Title AN ACT relating to taxation.
Bill Documents Bill
Bill Request Number 1639
Sponsors R. Nelson, T. Couch
Summary of Original Version Amend KRS 139.570 to allow increased compensation if the seller had annual gross receipts of five million dollars or less in the preceding year and is located in a county where the unemployment rate is 12 percent or higher; amend KRS 141.0401 to exempt certain small business entities operating solely in defined high unemployment counties from the limited liability entity tax.
Index Headings of Original Version Taxation - Limited liability entity tax, exempt certain small businesses in high unemployment counties
Taxation - Sales and use tax vendor compensation, high unemployment counties
Taxation, Income--Corporate - Limited liability entity tax, exempt certain small businesses in high unemployment counties
Taxation, Sales and Use - Vendor compensation, high unemployment counties

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02/21/14
  • introduced in House
02/24/14
  • to Appropriations & Revenue (H)


Last updated: 8/27/2019 6:52 PM (EDT)