KRS 139.484: Exemption of moneys paid for lease or rental of films by commercial

motion picture theaters.

There shall be excluded from the computation of the amount of taxes imposed by this

chapter moneys paid for the lease or rental of films by commercial motion picture theaters

when the lease or rental is for the sole purpose of use in the normal course of business, if

an admission fee is charged and if the commercial motion picture theater collects and

remits all other applicable sales and use taxes, including, but not limited to, that on

admissions.