19RS SB 147

Actions

Last Action	02/27/19: to Appropriations & Revenue (H)
Title	AN ACT relating to sales and use tax exemptions.
Bill Documents	Current/Final Introduced
Fiscal Impact Statements	Fiscal Note Local Mandate
Bill Request Number	1507
Sponsor	C. McDaniel
Summary of Original Version	Amend KRS 139.480 to exempt from sales and use tax tangible personal property purchased by a person for incorporation into a structure or improvement to real property under a contract with the federal, state, or local government, or a resident, nonprofit educational, charitable, or religious institution; apply to sales made after July 1, 2019, but before July 1, 2023; require the Department of Revenue to report the claimed exemptions to the Interim Joint Committee on Appropriations and Revenue; amend KRS 131.190 to give the Department authority to provide the report to LRC.
Index Headings of Original Version	Local Mandate - Construction contractor, exemption Local Government - Sales and use tax, construction contractor, exemption Taxation - Sales and use tax, construction contractor, exemption Taxation, Sales and Use - Construction contractor, exemption Reports Mandated - Department of Revenue, sales and use tax exemption, construction contractor Fiscal Note - Department of Revenue, sales and use tax exemption, construction contractor
Votes	Vote History

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02/08/19	introduced in Senate
02/11/19	to Appropriations & Revenue (S)
02/20/19	reported favorably, 1st reading, to Calendar
02/21/19	2nd reading, to Rules
02/22/19	posted for passage in the Regular Orders of the Day for Monday, February 25, 2019
02/25/19	3rd reading, passed 26-7
02/26/19	received in House
02/27/19	to Appropriations & Revenue (H)