HB247: AN ACT relating to sales and use taxes.
Legislative Summary
Amend KRS 139.200, relating to the imposition of sales and use taxes on various types of property and services, to remove leisure, recreational, and athletic instructional services and recreational camp tuition and fees; amend KRS 139.480 to exempt electricity used for specified agricultural purposes from sales and use taxes; amend various other sections to conform; EFFECTIVE July 1, 2025.
Demographic Impact
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