139.202 Exclusions from additional taxable services
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KY Code › Title XI › Chapter 139 › Section 139.202
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
Text
139.202 Exclusions from additional taxable services.
Excluded from the additional taxable services imposed by KRS 139.200(2)(q) to (ax) are
gross receipts derived from:
(1) Sales of the services in fulfillment of a lump-sum, fixed-fee contract or a fixed price
sales contract executed on or before February 25, 2022; and
(2) A lease or rental agreement entered into on or before February 25, 2022.
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