Kentucky
General Assembly

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Taxation, Sales and Use


Admissions, clarification of

Admissions, definition

Admissions, nonprofit exemption of

Baby products and diapers, exemption of

Cannabis and cannabis products, deposition of

Certain pet spay, neuter, vaccination, and adoption fees, exemption

Charitable fundraising and admissions, exemption

Construction contractor, exemption

Diapers, exemption of

Energy and energy producing fuels, clarification of

Extended warranty services, partial exemption of

Feminine hygiene products, exemption of

Fishing tournaments and boat ramp fees, exempting

Fundraising event sales, exemption of

Information and training related to collection of, related to local tourism commission taxes

Marketplace provider

Marketplace provider, require collection and remittance by

Marketplace provider, taxation of

Nonprofit organizations, sale of admissions, exemption of

Nonprofits, fundraising sales, exemption

Off-road vehicles, taxation of

Private vehicle rental transactions, require collection of usage tax

Resale certificate, acceptance of

Resale certificate, services

Sales of admissions, nonprofit organizations, exemption

Sales of tangible personal property and digital property, exempt

Services, de minimis sales volume

Tax Expenditure Oversight Board, establishment of

Tax expenditures

Technical correction


Last updated: 11/9/2023 3:07 PM (EST)