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2014 Kentucky Revised Statutes
CHAPTER 139 - SALES AND USE TAXES
139.471 Transactions excluded from additional tax.

KY Rev Stat § 139.471 (2014) What's This?

Download as PDF 139.471 Transactions excluded from additional tax. Excluded from the additional taxes imposed by KRS 139.200 and 139.310 are gross receipts: (1) Derived from sales of and the storage, use, or other consumption of tangible personal property purchased for use in the performance of a lump-sum, fixed-fee contract executed on or before March 9, 1990; (2) Derived from sales made under fixed price sales contracts executed on or before March 9, 1990, provided the contract specifies a five percent (5%) sales tax rate; and (3) Derived from a lease or rental agreement entered into on or before March 9, 1990. Effective:July 1, 2007 History: Amended 2007 Ky. Acts ch. 141, sec. 20, effective July 1, 2007. -Created 1990 Ky. Acts ch. 476, Pt. VII A, sec. 623, effective July 1, 1990.

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