| Last Action | 03/30/22: signed by Governor (Acts Ch. 58) | 
|---|---|
| Title | AN ACT relating to agriculture exemption license numbers, and declaring an emergency. | 
| Bill Documents | Acts Chapter 58 Current/Final Introduced | 
| Bill Request Number | 1213 | 
| Sponsor | D. Givens | 
| Summary of Original Version | Amend KRS 139.481 to require a person who has an agriculture exemption license number to provide it to the seller or retailer at the time of purchase; amend KRS 139.260 and 139.270 to allow a retailer to accept an agriculture exemption license number or a Streamline Sales and Use Tax Agreement Certificate of Exemption that include an agriculture exemption number instead of a certificate of exemption at the time of a sale; amend KRS 139.735 and 139.990 to conform; EMERGENCY. | 
| Index Headings of Original Version | Effective Dates, Emergency - Agriculture exemption license number, effective upon passage Taxation - Sales and use, agriculture exemption license numbers Taxation, Sales and Use - Agriculture exemption license numbers Agriculture - Agriculture exemption license number, requirements | 
| Jump to Proposed Amendments | House Committee Substitute 1 | 
| Votes | Vote History | 
| 01/27/22 | 
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| 01/31/22 | 
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| 02/16/22 | 
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| 02/17/22 | 
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| 02/22/22 | 
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| 02/23/22 | 
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| 02/24/22 | 
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| 03/07/22 | 
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| 03/09/22 | 
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| 03/10/22 | 
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| 03/16/22 | 
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| 03/17/22 | 
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| 03/21/22 | 
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| 03/22/22 | 
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| 03/30/22 | 
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| Amendment | House Committee Substitute 1 | 
|---|---|
| Summary | Retain original provisions, except change the first expiration of the agriculture exemption license number to December 31, 2026; change the term of the license number from three years to four years; require a person who ceases agriculture activity to notify the department within 60 days; EMERGENCY. | 
| Index Headings | Effective Dates, Emergency - Agriculture exemption license number, effective upon passage Taxation - Sales and use, agriculture exemption license numbers Taxation, Sales and Use - Agriculture exemption license numbers Agriculture - Agriculture exemption license number, requirements | 
Last updated: 2/8/2023 2:57 PM (EST)