{"data":{"id":"us-ky/krs-136.600","jurisdiction":"us-ky","citation":"KRS 136.600","heading":"Purpose of KRS 136.600 to 136.660 and 132.825.","body":"The General Assembly hereby finds that the enactment of the tax and distribution system\ncreated by KRS 132.825 and 136.600 to 136.660:\n(1) Addresses an important state interest in providing a fair, efficient, and uniform\nmethod for taxing communications services sold in this Commonwealth;\n(2) Overcomes limitations placed upon the taxation of communications service by\nfederal legislation that has resulted in inequities and unfairness among providers\nand consumers of similar services in the Commonwealth;\n(3) Simplifies an existing system that includes a myriad of levies, fees, and rates\nimposed at all levels of government, making it easier for communications providers\nto understand and comply with the provisions of the law;\n(4) Provides enough flexibility to a ddress future changes brought about by industry\nderegulation, convergence of service offerings, and continued technological\nadvances in communications; and\n(5) Enhances administrative efficiency for communications service providers, the state,\nand local go vernments by drastically reducing the number of returns that must be\nfiled and processed on an annual basis.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28581","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"70a390d575f702877de91019090a0eabdc594c832986e4d35b2cc29fb79bd931","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.575","next":"us-ky/krs-136.602"},"notice":"GroundRules: Original legal text. Not legal advice."}