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2022 Kentucky Revised Statutes
Chapter 132 - Levy and assessment of property taxes
132.098 Exemption from state and local ad valorem tax of computer software, except prewritten computer software.

Universal Citation: KY Rev Stat § 132.098 (2022)
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132.098 Exemption from state and local ad valorem tax of computer software, except prewritten computer software. (1) (2) For assessment dates beginning on or after January 1, 2019, computer software, except prewritten computer software, shall be exempt from state and local ad valorem taxes, including the county, city, school, or other taxing district in which it has a taxable situs. As used in this section, "prewritten computer software" has the same meaning as in KRS 139.010. Effective: April 27, 2018 History: Created 2018 Ky. Acts ch. 207, sec. 122, effective April 27, 2018.
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