HB 159 (BR 1110) - Ji. Lee
AN ACT relating to sales and use tax.
Amend KRS 139.480, regarding exemptions from sales tax, to clarify that the sales tax exemption for repair and replacement parts on interstate trucks over 44,000 pounds shall apply to any vehicle in a fleet used in interstate commerce if the vehicle is registered under the International Registration Plan; eliminate references to exclusive interstate use and nominal intrastate use.
Feb 1-introduced in House
Feb 2-to Appropriations and Revenue (H)