KY HB354 | 2019 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 3-0)
Status: Passed on March 26 2019 - 100% progression
Action: 2019-03-26 - signed by Governor (KY Acts ch.151)
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Partisan Bill (Republican 3-0)
Status: Passed on March 26 2019 - 100% progression
Action: 2019-03-26 - signed by Governor (KY Acts ch.151)
Text: Latest bill text (Enrolled) [PDF]
Summary
Amend KRS 132.010 to define terms related to qualified heavy equipment; amend KRS 132.020 to assess qualified heavy equipment at a rate of 15 cents upon each $100 of value and reorder other property by the tax rates imposed; amend 132.360 to allow a 60-day protest period for property tax; amend various KRS sections to make technical corrections and conforming changes; create a new section of KRS Chapter 139 to prohibit class actions against a marketplace provider on behalf of purchasers; amend KRS 139.010 to create and amend definitions of marketplace providers, admissions, and marketplace retailer; amend KRS 139.200 to exclude admissions charged by nonprofit educational, charitable, or religious institutions exempt from taxation under Internal Revenue Code Section 501(c)(3) and to clarify that small animal veterinary services exclude services for poultry; amend KRS 139.260 to allow acceptance of a resale certificate for certain services; Amend KRS 139.270, 139.280, and 139.340 to conform; amend KRS 139.450 to require a marketplace provider to collect and remit sales tax; amend KRS 139.480, 160.613, and 160.6131 to clarify who is a toller; amend KRS 139.495 to exempt the sales of admissions by nonprofit educational, charitable, or religious institutions exempt from tax under Internal Revenue Code Section 501(c)(3); create a new section of KRS Chapter 139 to exempt the first $10,000 of sales in a calendar year made by nonprofit civic, governmental, or other nonprofit organizations; amend KRS 139.550 and 139.720 to conform; amend KRS 141.010 to update to the Internal Revenue Code reference date for 2019 and clarify the provisions for 2018; amend KRS 141.170 to allow one additional month for an extension of time to file a corporation income tax return; amend KRS 241.010 to expand the definition of a small farm winery to include a winery that produces no more than 500,000 gallons in a calendar year; amend KRS 243.884 to clarify that sales made by a small farm winery during a calendar year of the first 50,000 gallons of wine are exempt; amend various sections in KRS Chapters 141 and 154 to make technical corrections and conforming changes; repeal KRS 136.078, 136.090, and 136.100.
Title
AN ACT relating to taxation and declaring an emergency.
Sponsors
Roll Calls
2019-03-13 - House - House: Third Reading RCS# 326 (Y: 87 N: 8 NV: 0 Abs: 5) [PASS]
2019-03-13 - Senate - Senate: Third Reading RSN# 974 (Y: 34 N: 3 NV: 0 Abs: 0) [PASS]
2019-03-04 - Senate - Senate: Third Reading W/scs1 RSN# 906 (Y: 33 N: 0 NV: 0 Abs: 4) [PASS]
2019-02-21 - House - House: Third Reading RCS# 91 (Y: 96 N: 4 NV: 0 Abs: 0) [PASS]
2019-03-13 - Senate - Senate: Third Reading RSN# 974 (Y: 34 N: 3 NV: 0 Abs: 0) [PASS]
2019-03-04 - Senate - Senate: Third Reading W/scs1 RSN# 906 (Y: 33 N: 0 NV: 0 Abs: 4) [PASS]
2019-02-21 - House - House: Third Reading RCS# 91 (Y: 96 N: 4 NV: 0 Abs: 0) [PASS]
History
Date | Chamber | Action |
---|---|---|
2019-03-26 | House | signed by Governor (KY Acts ch.151) |
2019-03-14 | House | delivered to Governor |
2019-03-14 | House | enrolled, signed by President of the Senate |
2019-03-14 | House | enrolled, signed by Speaker of the House |
2019-03-13 | House | Bill passed 87-8 with FCCR (1) |
2019-03-13 | House | Free Conference Committee report adopted in House |
2019-03-13 | House | placed in the Orders of the Day |
2019-03-13 | House | taken from Rules |
2019-03-13 | House | Free Conference Committee report filed in House |
2019-03-13 | House | to Rules (H) |
2019-03-13 | House | received in House |
2019-03-13 | Senate | Bill passed 34-3 |
2019-03-13 | Senate | Free Conference Committee report adopted in Senate |
2019-03-13 | Senate | posted for passage for consideration of Free Conference Report on Wednesday, March 13, 2019 |
2019-03-13 | Senate | Free Conference Committee report filed in Senate |
2019-03-06 | Senate | Free Conference Committee appointed in House and Senate |
2019-03-06 | Senate | Conference Committee report adopted in House and Senate |
2019-03-06 | Senate | Conference Committee report filed in House and Senate |
2019-03-05 | Senate | Conference Committee appointed in House and Senate |
2019-03-05 | Senate | Senate refused to recede from Committee Substitute (1) |
2019-03-05 | Senate | posted for passage for receding from Senate Committee Substitute (1) |
2019-03-05 | Senate | received in Senate |
2019-03-05 | House | House refused to concur in Senate Committee Substitute (1) |
2019-03-05 | House | posted for passage for concurrence in Senate Committee Substitute (1) |
2019-03-05 | House | taken from Rules |
2019-03-04 | House | to Rules (H) |
2019-03-04 | House | received in House |
2019-03-04 | Senate | Bill passed 33-0 with Committee Substitute (1) |
2019-03-04 | Senate | floor amendments (1) and (2) ruled out of order |
2019-03-04 | Senate | 3rd reading |
2019-03-04 | Senate | posted for passage in the Regular Orders of the Day for Monday, March 4, 2019 |
2019-03-04 | Senate | reported favorably, to Rules with Committee Substitute (1) |
2019-03-01 | Senate | floor amendment (1) and (2) filed |
2019-03-01 | Senate | returned to Appropriations & Revenue (S) |
2019-03-01 | Senate | 2nd reading |
2019-03-01 | Senate | taken from Appropriations & Revenue (S) |
2019-02-28 | Senate | returned to Appropriations & Revenue (S) |
2019-02-28 | Senate | 1st reading |
2019-02-28 | Senate | taken from Appropriations & Revenue (S) |
2019-02-26 | Senate | to Appropriations & Revenue (S) |
2019-02-22 | Senate | received in Senate |
2019-02-21 | House | 3rd reading, passed 96-4 with Committee Substitute (1) |
2019-02-21 | House | floor amendments (2) and (4) filed to the Committee Substitute, floor amendment (3) filed to bill |
2019-02-20 | House | posted for passage in the Regular Orders of the Day for Thursday, February 21, 2019 |
2019-02-20 | House | 2nd reading, to Rules |
2019-02-19 | House | reported favorably, 1st reading, to Calendar with Committee Substitute (1) |
2019-02-14 | House | posted in committee |
2019-02-14 | House | to Appropriations & Revenue (H) |
2019-02-13 | House | introduced in House |
Subjects
Effective Dates, Delayed
Taxation
Taxation, Income--Corporate
Taxation, Income--Individual
Taxation, Property
Taxation, Sales and Use
Taxation
Taxation, Income--Corporate
Taxation, Income--Individual
Taxation, Property
Taxation, Sales and Use