Senate Bill 95

Last Action 01/17/20: to Appropriations & Revenue (S)
Title AN ACT relating to sales and use tax exemptions.
Bill Documents Introduced
Bill Request Number 1198
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 October 1, 2020, but before October 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 authority to provide the report to the Legislative Research Commission.
Index Headings of Original Version Local Mandate - Sales and use tax, 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


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

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