| Last Action | 02/07/25: to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to sales and use taxes. |
| Bill Documents | Introduced |
| Bill Request Number | 1235 |
| Sponsors | K. Holloway, J. Calloway |
| Summary of Original Version | Amend KRS 139.200, relating to the imposition of sales and use taxes on various types of property and services, to remove leisure, recreational, and athletic instructional services and recreational camp tuition and fees; amend KRS 139.480 to exempt electricity used for specified agricultural purposes from sales and use taxes; amend various other sections to conform; EFFECTIVE July 1, 2025. |
| Index Headings of Original Version |
Effective Dates, Delayed - Sales and use tax, imposition and exemptions, July 1, 2025 Taxation - Sales and use, leisure, recreational, and athletic instructional services, imposition removal Taxation - Sales and use, on-farm facilities, electricity, exemption Taxation - Sales and use, recreational camp tuition fees, imposition removal Taxation, Sales and Use - Leisure, recreational, and athletic instructional services, imposition, removal Taxation, Sales and Use - On-farm facilities, electricity, exemption Taxation, Sales and Use - Recreational camp tuition fees, imposition, removal Agriculture - Sales and use tax, on-farm facilities, electricity, exemption Animals, Livestock, and Poultry - Sales and use tax, on-farm facilities, electricity, exemption Children and Minors - Leisure, recreational, and athletic instruction, sales and use tax imposition, removal Children and Minors - Recreational camp tuition fees, sales and use tax imposition, removal |
| 02/04/25 |
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| 02/07/25 |
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Last updated: 2/7/2025 3:52 PM (EST)