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SB 24 (BR 150) - R. Webb

     AN ACT relating to sales and use tax exemptions for the equine industry.
     Amend KRS 139.531 to exempt from sales and use tax the sales of machinery, machinery attachments, repair parts, replacement parts, feed and feed additives, water, farm chemicals, on-farm equine facilities, fuel to operate farm machinery and on-farm equine facilities, 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, 2014.

     (Prefiled by the sponsor(s).)

     Jan 7-introduced in Senate
     Jan 13-to Appropriations & Revenue (S)

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