Last Action | 03/27/20: signed by Governor (Acts ch. 38) |
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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 |
02/06/20 |
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02/10/20 |
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02/25/20 |
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02/26/20 |
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02/27/20 |
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03/03/20 |
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03/05/20 |
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03/17/20 |
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03/18/20 |
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03/19/20 |
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03/27/20 |
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Amendment | House Committee Substitute 1 |
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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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