House Bill 259

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to sales and use taxes.
Bill Documents Bill
Bill Request Number 1194
Sponsors J. Kay, S. Overly, D. Osborne, S. Westrom
Summary of Original Version Amend KRS 139.531 to exempt from sales and use tax the sales of machinery, machinery attachments, repair parts, replacement parts, feed and feed additives, water, farm chemicals, on-farm equine facilities except barns, 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, 2014.
Index Headings of Original Version Effective Dates, Delayed - Sales and use tax, horse farm purchases, August 1, 2014
Taxation - Sales and Use, horse farm purchases, exemption
Taxation, Sales and Use - Horse farm purchases, exemption


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  • to Appropriations & Revenue (H)

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