KRS 136.604

Excise tax -- Multichannel video programming services -- Rate-sourcing rule

Applied in 3 court decisions — leading case Directv, Inc. v. Treesh (2007)

Most recently applied in Lori Hudson Flanery in Her Official Capacity as Secretary of the Finance and Administration Cabinet, Commonwealth of Kentucky v. City of Florence, Kentucky (June 2017)

Effective: January 1, 2006 History: Created 2005 Ky

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(1) An excise tax is hereby imposed on the retail purchase of multichannel video programming service provided to a person whose place of primary use is in this state, regardless of where or to whom those services are billed or paid.

(2) The multichannel video programming excise tax rate shall be three percent (3%) of the sales price charged for multichannel video programming service that is billed on or after January 1, 2006.

(3) Providers shall source multichannel video programming services to the end user's place of primary use.

Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.