AN ACT relating to an exemption from sales and use tax for religious institutions.
Amend KRS 139.495 to define "educational or charitable institution" and "religious institution"; exempt purchases and sales of tangible personal property, digital property, or services made by qualifying religious institutions from state sales and use taxes; make technical changes.
Religion
Taxation
SALES
Charitable And Nonprofit Organizations
Education, Elementary and Secondary
Education, Finance
Fiscal Note
Taxation, Sales and Use
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