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Senate Bill 148

Actions | Amendments
Last Action 03/27/20: signed by Governor (Acts ch. 38)
Title AN ACT relating to the registration of farmers for sales and use tax exemption purposes.
Bill Documents Current/Final
Introduced
Fiscal Impact Statement Fiscal Note
Bill Request Number 469
Sponsors D. Givens, J. Carpenter, R. Girdler, P. Hornback, R. Mills
Summary of Original Version Create a new section of KRS Chapter 139 to require persons engaged in farming to obtain an agriculture exemption number to claim an exemption from sales and use tax; require the Department of Revenue to develop a searchable database for sellers and retailers to verify the agriculture exemption number if the purchaser cannot produce documentation of the agriculture exemption number at the time of sale; Effective January 1, 2021.
Index Headings of Original Version Effective Dates, Delayed - Sales and use tax, agriculture exemption number, required, January 1, 2021
Taxation - Sales and use tax, agriculture exemption number, required, January 1, 2021
Taxation, Sales and Use - Agriculture exemption number, required, January 1, 2021
Agriculture - Sales and use tax, agriculture exemption number, requiring
Jump to Proposed Amendments House Committee Substitute 1
Votes Vote History

Actions

Top | Amendments
02/06/20
  • introduced in Senate
02/10/20
  • to Appropriations & Revenue (S)
02/25/20
  • reported favorably, 1st reading, to Calendar
02/26/20
  • 2nd reading, to Rules
02/27/20
  • posted for passage in the Regular Orders of the Day for Tuesday, March 3, 2020
03/03/20
  • 3rd reading, passed 38-0
  • received in House
03/05/20
  • to Agriculture (H)
  • posted in committee
03/17/20
  • taken from Agriculture (H)
  • 1st reading
  • returned to Agriculture (H)
03/18/20
  • reported favorably, 2nd reading, to Rules with Committee Substitute (1)
03/19/20
  • posted for passage in the Regular Orders of the Day for Thursday, March 19, 2020
  • 3rd reading, passed 82-0 with Committee Substitute (1)
  • received in Senate
  • posted for passage for concurrence in House Committee Substitute (1)
  • Senate concurred in House Committee Substitute (1)
  • passed 29-0
  • enrolled, signed by President of the Senate
  • enrolled, signed by Speaker of the House
  • delivered to Governor
03/27/20
  • signed by Governor (Acts ch. 38)

Proposed Amendments

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Amendment House Committee Substitute 1
Summary Create a new section of KRS Chapter 139 to require persons regularly engaged in tilling and cultivating soil for the production of crops as a business, regularly engaged in the occupation of raising and feeding livestock of a kind the products of which ordinarily constitute food for human consumption, raising and feeding poultry, producing milk for sale, or regularly engaged in raising ratite birds, llamas, alpacas, buffalos, cervids, or aquatic organisms as an agricultural pursuit to register with the Department of Revenue for purposes of issuing exemption certificates.
Index Headings Dairying and Milk Marketing - Sales and use tax exemptions, agriculture exemption number, require
Dairying and Milk Marketing - Sales and use tax, exemption, agriculture exemption number, require
Taxation - Sales and use tax, exemption, agriculture exemption number, require
Taxation, Sales and Use - Agriculture exemption number, require
Agriculture - Sales and use tax exemptions, agriculture exemption number, require
Animals, Livestock, and Poultry - Sales and use tax exemptions, agriculture exemption number, require

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