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]

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.

Tracking Information

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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]

History

DateChamberAction
2019-03-26Housesigned by Governor (KY Acts ch.151)
2019-03-14Housedelivered to Governor
2019-03-14Houseenrolled, signed by President of the Senate
2019-03-14Houseenrolled, signed by Speaker of the House
2019-03-13HouseBill passed 87-8 with FCCR (1)
2019-03-13HouseFree Conference Committee report adopted in House
2019-03-13Houseplaced in the Orders of the Day
2019-03-13Housetaken from Rules
2019-03-13HouseFree Conference Committee report filed in House
2019-03-13Houseto Rules (H)
2019-03-13Housereceived in House
2019-03-13SenateBill passed 34-3
2019-03-13SenateFree Conference Committee report adopted in Senate
2019-03-13Senateposted for passage for consideration of Free Conference Report on Wednesday, March 13, 2019
2019-03-13SenateFree Conference Committee report filed in Senate
2019-03-06SenateFree Conference Committee appointed in House and Senate
2019-03-06SenateConference Committee report adopted in House and Senate
2019-03-06SenateConference Committee report filed in House and Senate
2019-03-05SenateConference Committee appointed in House and Senate
2019-03-05SenateSenate refused to recede from Committee Substitute (1)
2019-03-05Senateposted for passage for receding from Senate Committee Substitute (1)
2019-03-05Senatereceived in Senate
2019-03-05HouseHouse refused to concur in Senate Committee Substitute (1)
2019-03-05Houseposted for passage for concurrence in Senate Committee Substitute (1)
2019-03-05Housetaken from Rules
2019-03-04Houseto Rules (H)
2019-03-04Housereceived in House
2019-03-04SenateBill passed 33-0 with Committee Substitute (1)
2019-03-04Senatefloor amendments (1) and (2) ruled out of order
2019-03-04Senate3rd reading
2019-03-04Senateposted for passage in the Regular Orders of the Day for Monday, March 4, 2019
2019-03-04Senatereported favorably, to Rules with Committee Substitute (1)
2019-03-01Senatefloor amendment (1) and (2) filed
2019-03-01Senatereturned to Appropriations & Revenue (S)
2019-03-01Senate2nd reading
2019-03-01Senatetaken from Appropriations & Revenue (S)
2019-02-28Senatereturned to Appropriations & Revenue (S)
2019-02-28Senate1st reading
2019-02-28Senatetaken from Appropriations & Revenue (S)
2019-02-26Senateto Appropriations & Revenue (S)
2019-02-22Senatereceived in Senate
2019-02-21House3rd reading, passed 96-4 with Committee Substitute (1)
2019-02-21Housefloor amendments (2) and (4) filed to the Committee Substitute, floor amendment (3) filed to bill
2019-02-20Houseposted for passage in the Regular Orders of the Day for Thursday, February 21, 2019
2019-02-20House2nd reading, to Rules
2019-02-19Housereported favorably, 1st reading, to Calendar with Committee Substitute (1)
2019-02-14Houseposted in committee
2019-02-14Houseto Appropriations & Revenue (H)
2019-02-13Houseintroduced in House

Subjects


Kentucky State Sources

TypeSource
Summaryhttps://apps.legislature.ky.gov/record/19RS/hb354.html
Texthttps://apps.legislature.ky.gov/recorddocuments/bill/19RS/hb354/orig_bill.pdf
Texthttps://apps.legislature.ky.gov/recorddocuments/bill/19RS/hb354/bill.pdf
Amendmenthttps://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/HCS1.pdf
Amendmenthttps://apps.legislature.ky.gov/recorddocuments/note/19RS/hb354/HCS1FN.pdf
Amendmenthttps://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/HFA1.pdf
Amendmenthttps://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/HFA2.pdf
Amendmenthttps://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/HFA3.pdf
Amendmenthttps://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/HFA4.pdf
Amendmenthttps://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/SFA1.pdf
Amendmenthttps://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/SFA2.pdf
Amendmenthttps://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/SCS1.pdf
Roll Callhttps://apps.legislature.ky.gov/record/19RS/hb354/vote_history.pdf

Bill Comments

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