House Bill 202

Last Action 02/23/23: to Appropriations & Revenue (H)
Title AN ACT relating to data centers.
Bill Documents Introduced
Bill Request Number 1132
Sponsor P. Pratt
Summary of Original Version Create a new section of KRS Chapter 139 to define terms; provide a sales and use tax exemption for data centers; establish reporting requirements for the exemption; amend KRS 131.190 to conform; EFFECTIVE July 1, 2023.
Index Headings of Original Version Data Processing - Data center, sales and use tax, exemption
Effective Dates, Delayed - Data center, sales and use tax, exemption, July 1, 2023
Taxation - Sales and use tax, data centers, exemption
Taxation, Sales and Use - Data centers, exemption


  • introduced in House
  • to Committee on Committees (H)
  • to Appropriations & Revenue (H)

Last updated: 11/9/2023 3:03 PM (EST)