Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 136.617 — Credit for tax on multichannel video programming or communications service paid in another state
To prevent actual multistate taxation of gross revenues for the provision of multichannel
video programming service or communications service subject to tax under KRS
136.616, any provider, upon proof that the provider has paid a tax in another state for
provision of the same multichannel video programming service or communications
service to the same customer, shall be allowed a credit against the tax imp osed by KRS
136.616 to the extent of the amount of the tax legally paid in the other state.
Source: official text