98RS HB675


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HB 675/FN (BR 2098) - R. Wilkey, S. Nunn, J. Richards, R. Thomas

     AN ACT relating to revenue and taxation.
     Amend KRS 139.470 to exclude from the sales and use tax gross receipts from the sale of newspaper inserts or catalogs purchased for use, storage, or consumption outside this state and delivered outside this state; provide that the amendments included in the Act are intended to clarify existing confusion about the application of the sales and use tax to these types of sales; provide that the amendments included in the Act shall be effective for sales made on or after January 1, 1998; declare an EMERGENCY.


     HCS/FN - Revise the definition of "catalog"; add a new section amending KRS 132.130 to allow the Revenue Cabinet to enter into agreements with out of state retailers or other persons for the collection and remittance of sales and use tax, motor fuels tax, or the petroleum environmental assurance fee.
     HCA (1/Title, H. Moberly) - Make title amendment.
     HFA (1, R. Wilkey) - Amend definitions and delete additional provisions to conform.
     SCA (1, B. Bailey) - Make technical corrections.

     Feb 20-introduced in House
     Feb 23-to Appropriations and Revenue (H)
     Feb 26-posted in committee
     Mar 6-reported favorably, 1st reading, to Calendar with Committee Substitute and Committee Amendment (title-1)
     Mar 9-2nd reading, to Rules
     Mar 10-posted for passage in the Regular Orders of the Day for March 11, 1998
     Mar 11-floor amendment (1) filed to Committee Substitute
     Mar 12-3rd reading, passed 86-0 with Committee Substitute, floor amendment (1) and committee amendment (1-title)
     Mar 13-received in Senate
     Mar 16-to Appropriations and Revenue (S)
     Mar 23-reported favorably, 1st reading, to Consent Calendar with committee amendment (1)
     Mar 24-2nd reading, to Rules
     Mar 25-posted for passage in the Consent Orders of the Day for March 26, 1998
     Mar 26-3rd reading, passed 36-0 with Committee Amendment; received in House; posted for passage for concurrence in Senate amendment
     Mar 31-House concurred in Senate committee amendment (1); passed 93-1
     Apr 1-enrolled, signed by each presiding officer, delivered to Governor
     Apr 13-signed by Governor

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