Kentucky
General Assembly

02/09/16	introduced in House
02/10/16	to Local Government (H)
02/11/16	posted in committee
03/09/16	reported favorably, 1st reading, to Calendar with Committee Substitute (1)
03/10/16	2nd reading, to Rules posted for passage in the Regular Orders of the Day for Friday, March 11, 2016
03/11/16	3rd reading, passed 55-36 with Committee Substitute (1)
03/14/16	received in Senate
03/16/16	floor amendment (1) and (2) filed
03/17/16	to Appropriations & Revenue (S)
03/21/16	floor amendment (3) filed

Amendment	House Committee Substitute 1
Summary	Retain original provisions except amend the method for imposition of the tax by all units of government other than consolidated local governments to allow cities to levy 0.5% and counties to levy 0.5% for a maximum total in any county at any time of 1%; allow cities and counties to enter into an interlocal agreement with regard to the levy and collection of a tax; make technical corrections.
Index Headings	Effective Dates, Delayed - Local option sales and use tax, January 1, 2017, on contingency Local Government - Local option sales and use tax, enabling Taxation, Sales and Use - Local option, enabling Consolidated Local Governments - Local option sales and use tax, enabling Cities - Local option sales and use tax, enabling Counties - Local option sales and use tax, enabling

Amendment	Senate Floor Amendment 1
Sponsor	P. Hornback
Summary	Provides an exemption from local option sales and use tax for sales of electricity, piped natural or artificial gas, or other fuels to a person who is engaged in manufacturing or processing production activities in this state and consumes at least 3 million kilowatt hours of electricity per month at a plant facility located in this state.
Index Headings	Effective Dates, Delayed - Local option sales and use tax, January 1, 2017, on contingency Local Government - Local option sales and use tax, enabling Taxation, Sales and Use - Local option, enabling Consolidated Local Governments - Local option sales and use tax, enabling Cities - Local option sales and use tax, enabling Counties - Local option sales and use tax, enabling

Amendment	Senate Floor Amendment 2
Sponsor	P. Hornback
Summary	Provides an exemption from local option sales and use tax for sales of electricity, piped natural or artificial gas, or other fuels to a person engaged in manufacturing or processing production.
Index Headings	Effective Dates, Delayed - Local option sales and use tax, January 1, 2017, on contingency Local Government - Local option sales and use tax, enabling Taxation, Sales and Use - Local option, enabling Consolidated Local Governments - Local option sales and use tax, enabling Cities - Local option sales and use tax, enabling Counties - Local option sales and use tax, enabling

Amendment	Senate Floor Amendment 3
Sponsor	D. Carroll
Summary	Provide an exemption from local sales and use tax for electricity, piped natural or artificial gas or other fuels sold to and consumed by a retailer as defined in KRS 139.010(27)(a)1.
Index Headings	Effective Dates, Delayed - Local option sales and use tax, January 1, 2017, on contingency Local Government - Local option sales and use tax, enabling Taxation, Sales and Use - Local option, enabling Consolidated Local Governments - Local option sales and use tax, enabling Cities - Local option sales and use tax, enabling Counties - Local option sales and use tax, enabling