Taxation, Sales and Use

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Agriculture fuel, exemption for - HB 58
Air transportation, appropriate portion of sales tax on jet fuel to - HB 504
Amend definitions of - HB 675: HFA(1)
Animal health care products, exemption from - HB 119; HB 119: HCS
Aquaculture, exemption from - HB 122, 122; HB 122: HCS
Buffalo, exempt - HB 45
Catalogs and advertising supplements, delivering out of state, exemption - HB 675
Catalogs, clarify definition of - HB 675: HCS
Charitable gaming supplies, exemption for - HB 761
Credit for the purchase of aircraft fuel in excess of $1,000,000 - HB 444: HCA(1)
Exemption
  • for llamas and alpacas, deletion of sunset provision - HB 101
  • for sales made by certain nonprofit youth organizations - HB 175
Exemption,
  • fuel used in on-farm grain or soybean facilities - HB 58: HFA(1)
  • sales of clothing by charitable institutions - HB 114
Exemptions, repeal of - HB 869
Farm facilities fuel, exemption for - SB 17
Fuels used for on-farm activities, exempt from sales and use tax - SB 17: SCS
Horses,
  • exempt from taxation - SB 4
  • exempt sales $3,000 or less - HB 66: HCS
  • exemption for sales of $3,000 or less - HB 66
Infusion
  • supplies, clarify definition of - SB 370: SFA(2)
  • supplies, exemption of - SB 370
  • supplies, sales tax exemption - SB 370: SCS
Intrastate telegraphic and telephonic communication services, definition of - HB 762
Kentucky aviation economic development fund, creating - HB 444
Loaner motor vehicle, usage tax paid on fair market lease value - HB 656
Motor
  • vehicle usage tax, basis average trade-in value - HB 10
  • vehicle usage tax, basis, actual cash consideration - HB 12
  • vehicle usage tax, exclude trade-in on new vehicle when calculating tax due - HB 74: HFA(23)
  • vehicles, assess use tax on price paid - HB 74: HCS(1)
  • vehicles, base upon actual consideration given - HB 74, 209
  • vehicles, new and used, assess on amount paid - HB 74: HCS(2)
Prepaid telephone calling cards, authorization numbers - HB 879
Rate reduction - HB 869
U-drive-its, surcharge to cover cost of taxes and licensing - SB 363: SCA(1)
Use
  • tax, motor vehicles, base on cash consideration - HB 74: FCCR
  • tax, cash paid or average trade-in on used motor vehicle, use lower value - HB 74: HFA(14)
Vending machine sales of less than $0.50, exempt - HB 253
Water for crops and livestock, exemption from - SB 216; HB 433
Water, equine use, exemption from sales and use tax - HB 433: SFA(1)

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