21RS HB 417

Actions

Last Action	02/09/21: to Committee on Committees (H)
Title	AN ACT relating to sales and use taxes.
Bill Documents	Introduced
Bill Request Number	1723
Sponsors	M. Hart, P. Pratt
Summary of Original Version	Create a new section of KRS Chapter 139 to define terms; provide for a refund of sales and use taxes paid to providers of communications service, Internet access, and multichannel video programming services, or any combination thereof; require yearly report of refunds to the Legislative Research Commission for the effective calendar years of 2022 through 2025; amend KRS 131.190 to authorize the report from the Department of Revenue; make technical changes.
Index Headings of Original Version	Taxation - Sales and use tax, communications equipment, refund Taxation, Sales and Use - Telecommunications equipment, refund Telecommunications - Sales and use tax, equipment, refund Reports Mandated - Department of Revenue, telecommunications equipment, sales and use tax refund