Senate Bill 117

Last Action 01/29/20: to Appropriations & Revenue (S)
Title AN ACT relating to sales and use tax.
Bill Documents Introduced
Bill Request Number 1232
Sponsor D. Givens
Summary of Original Version Amend KRS 139.472 to delete the words "in humans" and "human" from the definition of "drug"; amend KRS 139.480 to exempt drugs and over-the-counter drugs that are purchased by a farmer and used in the treatment of certain farm animals; apply to sales made after August 1, 2020, but before August 1, 2024; 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 the authority to report the information to the Legislative Research Commission; make technical corrections; EFFECTIVE August 1, 2020.
Index Headings of Original Version Drugs and Medicines - Agricultural animals, sales and use tax, exemption of
Effective Dates, Delayed - Sales and use tax, drugs for agricultural animals, exemption of, August 1, 2020
Taxation - Sales and use tax, drugs for agricultural animals, exemption of
Taxation, Sales and Use - Drugs, agricultural animals, exemption of
Agriculture - Sales and use tax, drugs, exemption of


  • introduced in Senate
  • to Appropriations & Revenue (S)

Last updated: 10/27/2020 12:10 PM (EDT)
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