{"data":{"id":"us-ky/krs-136.604","jurisdiction":"us-ky","citation":"KRS 136.604","heading":"Excise tax -- Multichannel video programming services -- Rate-sourcing","body":"rule.\n(1) An excise tax is hereby imposed on the retail purchase of multichannel video\nprogramming service provided to a person whose place of primary use is in this\nstate, regardless of where or to whom those services are billed or paid.\n(2) The multichannel video programming excise tax rate shall be three percent (3%) of\nthe sales price charged for multichannel video programming service that is billed on\nor after January 1, 2006.\n(3) Providers shall source multichannel video programming services to the end user's\nplace of primary use.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28583","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"823d5cbd8d8cd1941cb7758b9e65a5a2483c7360f13587320ab063fa230ea81a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.602","next":"us-ky/krs-136.605"},"notice":"GroundRules: Original legal text. Not legal advice."}