Ky. Rev. Stat. § 139.202

Current through Acts Received April 24, 2024

Section 139.202 - Exclusions from additional taxable services

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.

KRS 139.202

Amended by 2023 Ky. Acts ch. 92,§ 8, eff. 3/24/2023, app. retroactively to January 1, 2023.

Added by 2022 Ky. Acts ch. 212,§ 13, eff. 1/1/2023.