13RS HB175
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HB175

13RS

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HB 175 (BR 932) - S. Westrom, D. Watkins

     AN ACT relating to sales and use taxes.
     Amend KRS 139.531 to exempt from sales and use tax sales of machinery, machinery attachments, repair parts, replacement parts, horse trailers and stock trailers, feed and feed additives, water, farm chemicals, on-farm equine facilities, fuel to operate machinery, seed and commercial fertilizer, if the property is purchased by a person regularly engaged in the occupation of breeding, raising, training, racing, or exhibiting equine as a business and the property is exclusively and directly used in that occupation; amend KRS 139.470 to conform; EFFECTIVE August 1, 2013.

     Feb 5-introduced in House
     Feb 6-to Appropriations & Revenue (H)


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