103 KAR 30:290
Security lighting
Section 1. Gross receipts from the sale of security lighting by utility companies for residential use shall be considered a sale of electricity exempt from the sales and use tax under the provisions of KRS 139.470(7).
Section 2. Gross receipts from the sale of security lighting by utility companies for commercial customers, or common areas, shall be subject to the sales and use tax unless another exemption pursuant to KRS Chapter 139 is applicable.
Section 3. The utility company shall be subject to sales and use tax on the cost of the poles, light fixtures, and other materials utilized in providing security lighting.
Section 4.
(1) This administrative regulation shall replace Revenue Policy 51P265.
(2) Revenue Policy 51P265 is hereby rescinded and shall be null, void, and unenforceable.
Amendment history
(33 Ky.R. 2816; 3158; eff. 5-4-2007; TAm eff. 6-22-2016; TAm eff.10-10-2019; Crt eff. 1-28-2020.)
Source: view the official text
In this chapter (12 sections)
- 30:091 · Sales to farmers
- 30:120 · Machinery for new and expanded industry
- 30:140 · Energy and energy-producing fuels
- 30:160 · Natural gas; by-product gases and fuels
- 30:170 · Containers, wrapping, and packing materials
- 30:190 · Interstate and foreign commerce
- 30:230E · Electricity and natural gas purchased by educational,…
- 30:235 · Sales to the federal government
- 30:250 · Property used in the publication of newspapers
- 30:270 · Oil and gas extraction machinery
- 30:280 · Sales to water haulers
- 30:290 · Security lighting