House Bill 193

Last Action 01/09/20: to Appropriations & Revenue (H)
Title AN ACT relating to sales and use tax exemptions.
Bill Documents Introduced
Fiscal Impact Statement Local Mandate
Bill Request Number 888
Sponsor J. Tipton
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 LRC.
Index Headings of Original Version 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
Local Mandate - Sales and use tax, construction contractor, exemption


  • introduced in House
  • to Appropriations & Revenue (H)

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