| Last Action | to Appropriations & Revenue (H) | 
|---|---|
| Title | AN ACT relating to sales and use tax. | 
| Bill Documents | Bill | 
| Bill Request Number | 1638 | 
| Sponsor | T. Pullin | 
| Summary of Original Version | Amend KRS 139.350 to allow a retailer or lender to claim a deduction for bad debts or claim a refund of the sales or use tax previously reported by the retailer on the unpaid balance due on a private label credit card; allows the bad debt to be determined by various methods if approved by the Department of Revenue; EFFECTIVE January 1, 2016. | 
| Index Headings of Original Version | Effective Dates, Delayed - Private label credit card, sales and use tax, bad debt, January 1, 2016 Taxation - Sales and use tax, private label credit card, bad debt apportionment Taxation, Sales and Use - Private label credit card bad debt, apportionment | 
| 03/04/14 | 
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|---|---|
| 03/05/14 | 
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Last updated: 8/27/2019 6:52 PM (EDT)