KRS 139.202: Exclusions from additional taxable services.

(1) Excluded from the additional taxable services imposed by KRS 139.200(2)(q) to

(ax) are gross receipts derived from:

(a) 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

(b) A lease or rental agreement entered into on or before February 25, 2022.

(2) Excluded from the additional taxable services imposed by KRS 139.200(2)(a) are

gross receipts derived from:

(a) 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, 2026; and

(b) A lease or rental agreement entered into on or before February 25, 2026.