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2022 Kentucky Revised Statutes
Chapter 139 - Sales and use taxes
139.202 Exclusions from additional taxable services. (Effective January 1, 2023).

Universal Citation: KY Rev Stat § 139.202 (2022)
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139.202 Exclusions from additional taxable services. (Effective January 1, 2023) Excluded from the additional taxable services imposed by KRS 139.200(2)(q) to (ay) are gross receipts derived from: (1) Sales of the services in fulfillment of a lump-sum, fixed-fee contract or a fixed price sales contract executed on or before February 25, 2022; and (2) A lease or rental agreement entered into on or before February 25, 2022. Effective:January 1, 2023 History: Created 2022 Ky. Acts ch. 212, sec. 13, effective January 1, 2023.
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