Last Action | to Appropriations & Revenue (H) |
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Title | AN ACT relating to sales and use tax. |
Bill Documents | Introduced |
Impact Statements | Fiscal Note |
Bill Request Number | 1415 |
Sponsors | J. Nemes, J. Sims Jr |
Summary of Original Version | Amend KRS 139.470 to exempt from sales and use tax 35% of the gross receipts derived from the sale of utilities to restaurants located in Kentucky; exemption applies for sales made on and after July 1, 2017, but before August 2, 2022; require Department of Revenue to report to the Legislative Research Commission. |
Index Headings of Original Version |
Energy - Restaurants, sales and use tax, partial exemption Taxation - Sales and use tax, restaurant utilities, partial exemption, July 1, 2017 Taxation, Sales and Use - Restaurant utilities, partial exemption, July 1, 2017 Fiscal Note - Restaurants, sales and use tax, partial exemption |
02/10/17 |
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02/14/17 |
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Last updated: 1/16/2019 3:02 PM (EST)