01RS HB367


WWW Version

HB 367/FN (BR 1318) - H. Moberly

     AN ACT relating to the simplification and modernization of sales and use tax administration.
     Create new sections of KRS Chapter 139 to create the Uniform Sales and Use Tax Administration Act to simplify and modernize sales and use tax administration to ease the burden of tax compliance on sellers; define terms; provide that the agreement shall establish standards for a certified service provider and certified automated system; provide that the adoption of the agreement does not amend or modify any Kentucky statutes; and provide for the necessary requirements of the agreement.


     HFA (1/P, G. Tapp) - Amend KRS 138.344 and 138.358 to provide that a dealer who sells gasoline on which the tax has been paid, that is used exclusively for stationary engines or tractors for agricultural purposes, may take a credit against the tax rather than the purchaser applying for a refund.
     HFA (2/Title, G. Tapp) - Make title amendment.
     HFA (3, H. Moberly) - Delete the provision providing that the agreement uniform standards for bad debts.
     SFA (1, T. Buford) - Amend KRS 139.480 to provide a sales tax exemption for clothing and footwear with a sales price of $110 or less and sold between the second Monday in August and the following Sunday of each year beginning with the 2002 calendar year.
     SFA (2/Title, T. Buford) - Make title amendment.

     Feb 19-introduced in House
     Feb 20-to Appropriations and Revenue (H); posting waived
     Feb 22-reported favorably, 1st reading, to Calendar
     Feb 23-2nd reading, to Rules
     Feb 27-posted for passage in the Regular Orders of the Day for Wednesday, February 28, 2001; floor amendments (1) (2-title) and (3) filed
     Mar 1-3rd reading, passed 94-1
     Mar 2-received in Senate; to Appropriations and Revenue (S)
     Mar 5-reported favorably, 1st reading, to Calendar
     Mar 6-2nd reading, to Rules; floor amendments (1) and (2-title) filed
     Mar 7-posted for passage in the Regular Orders of the Day for Wednesday, March 7, 2001; 3rd reading; floor amendments (1) and (2-title) withdrawn ; passed 33-0
     Mar 8-received in House; enrolled, signed by each presiding officer, delivered to Governor
     Mar 13-signed by Governor (Acts ch. 6)

Kentucky Legislature Home Page | Record Front Page