Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 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.

Last amended: Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 8, effective March 24, 2023. -- Created 2022 Ky. Acts ch. 212, sec. 13, effective January 1, 2023. Legislative Research Commission Note (3/24/2023). 2023 Ky. Acts ch. 92, sec. 57, provides that the amendments to this statute in that Act apply retroactively to January 1, 2023, and notwithstanding KRS 131.183, interest shall not be allowed or paid on a refund related to those amendments.

Source: official text