| 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 |
| 01/24/14 |
|
|---|---|
| 01/27/14 |
|
Last updated: 8/27/2019 6:52 PM (EDT)