HB 569 (BR 1488) - K. Sinnette

     AN ACT relating to sales and use tax.
     Amend KRS 139.200 to increase the sales tax rate to seven percent effective October 1, 2018; amend KRS 139.310 to increase the use tax rate to seven percent effective October 1, 2018, amend KRS 139.470 to eliminate exemptions for sales made through vending machines, sales to state and local government agencies, sales of residential sewer services, sales of water and fuel for residential uses, sales to out-of-state state agencies, organizations or institutions exempt form sales and use tax in its state of residence, sales of industrial supplies and industrial tools used in manufacturing or industrial processing, the Kentucky River Authority water use fee, sales of water used in raising equine, amounts received from a tobacco buydown, sales of semi-trailers and trailers, and the first $50,000 in sales of admissions to county fairs; amend KRS 139.471 to provide that certain contracts and lease or rental agreements entered into on or before the effective date of this Act shall be excluded from the rate increases; amend KRS 139.472 to eliminate exemptions for colostomy, urostomy, or ileostomy supplies, prosthetic devices, mobility enhancing equipment, and durable medical equipment; amend KRS 139.531 to eliminate exemption for breeding stock and horses less than two years of age; amend KRS 139.010, 132.200, 138.358, 139.340, 139.778, 139.990, 143A.030, 148.546, 154.12-223, 154.27-070, 154.27-100, 154.27-110, 154.27-120, and 154.27-130 to conform; repeal KRS 139.480, 139.482, 139.483, 139.484, 139.495, 139.496, 139.497, 139.505, 139.518, 139.533, 139.534, 139.537, and 139.538; EFFECTIVE October 1, 2018.