Purpose of KRS 136.600 to 136.660 and 132.825

The General Assembly hereby finds that the enactment of the tax and distribution system
created by KRS 132.825 and 136.600 to 136.660:
(1) Addresses an important state interest in providing a fair, efficient, and uniform
method for taxing communications services sold in this Commonwealth;
(2) Overcomes limitations placed upon the taxation of communications service by
federal legislation that has resulted in inequities and unfairness among providers
and consumers of similar services in the Commonwealth;
(3) Simplifies an existing system that includes a myriad of levies, fees, and rates
imposed at all levels of government, making it easier for communications providers
to understand and comply with the provisions of the law;
(4) Provides enough flexibility to a ddress future changes brought about by industry
deregulation, convergence of service offerings, and continued technological
advances in communications; and
(5) Enhances administrative efficiency for communications service providers, the state,
and local go vernments by drastically reducing the number of returns that must be
filed and processed on an annual basis.