Exclusions from additional taxable services
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Effective: March 24, 2023 History: Amended 2023 Ky
Excluded from the additional taxable services imposed by KRS 139.200(2)(q) to (ax) 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.
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.