# KRS § 139.202: 139.202 Exclusions from additional taxable services

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.202

## Section

- **Citation:** KRS § 139.202
- **Heading:** 139.202 Exclusions from additional taxable services
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XI / Chapter 139 / Section 139.202

## 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.

## Nearby sections

- [KRS § 139.010 139.010 Definitions for chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.010.md)
- [KRS § 139.025 139.025 Regulations providing for use of tax basis other than accrual](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.025.md)
- [KRS § 139.105 139.105 Sourcing of retail sales -- Communications services, digital property, and florist wire sales](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.105.md)
- [KRS § 139.125 139.125 Procurement, processing or distribution of blood or human tissue deemed service and not sale](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.125.md)
- [KRS § 139.185 139.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.185.md)
- [KRS § 139.195 139.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.195.md)
- [KRS § 139.200 139.200 Imposition of sales tax](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.200.md)
- [KRS § 139.202 139.202 Exclusions from additional taxable services](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.202.md)
- [KRS § 139.210 139.210 Retailer's powers to collect from purchaser -- Separate display of tax -- Retailers that provide road and travel services -- Taxes collected constitute debt to Commonwealth](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.210.md)
- [KRS § 139.215 139.215 Taxation of bundled transactions](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.215.md)
- [KRS § 139.220 139.220 Prohibited advertising](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.220.md)
- [KRS § 139.230 139.230 Elimination of fractions of a cent](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.230.md)
- [KRS § 139.240 139.240 Application for retailer's or seller's permit to do business](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.240.md)
- [KRS § 139.250 139.250 Seller's permit to do business -- Issuance -- Nonassignability -- Display](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.250.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.202. Check the current official text before relying on it. Not legal advice.