{"data":{"id":"us-ky/krs-136.608","jurisdiction":"us-ky","citation":"KRS 136.608","heading":"Exclusions from excise tax.","body":"There are excluded from the tax imposed by KRS 136.604:\n(1) Multichannel video programming services the purchase of which is prohibited from\ntaxation under the Constitution or laws of the United States;\n(2) Multichannel video programming services purchased  by any cabinet, department,\nbureau, commission, board, or other statutory or constitutional agency of the state,\nand multichannel video programming services purchased by counties, cities,\nschools, or special districts as defined in KRS 65.005. This exclus ion shall apply\nonly to purchases for use solely in the governmental function. A purchaser not\nqualifying as a governmental agency or unit shall not be entitled to the exemption\neven though the purchaser may be the recipient of public funds or grants; and\n(3) Multichannel video programming services purchased by resident, nonprofit\neducational, charitable, and religious institutions which have qualified for\nexemption from income taxation under Section 501(c)(3) of the Internal Revenue\nCode, provided that the  service is to be used solely within the educational,\ncharitable, or religious function of the institution.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28586","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"9e567820d0cb33d62df19c17c9b2621e17b736c5d8100d942127a1b8a03360e3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.606","next":"us-ky/krs-136.610"},"notice":"GroundRules: Original legal text. Not legal advice."}