{"data":{"id":"us-ky/krs-139.202","jurisdiction":"us-ky","citation":"KRS 139.202","heading":"Exclusions from additional taxable services.","body":"(1) Excluded from the additional taxable services imposed by KRS 139.200(2)(q) to\n(ax) are gross receipts derived from:\n(a) Sales of the services in fulfillment of a lump-sum, fixed-fee contract or a fixed\nprice sales contract executed on or before February 25, 2022; and\n(b) A lease or rental agreement entered into on or before February 25, 2022.\n(2) Excluded from the additional taxable services imposed by KRS 139.200(2)(a) are\ngross receipts derived from:\n(a) Sales of the services in fulfillment of a lump-sum, fixed-fee contract or a fixed\nprice sales contract executed on or before February 25, 2026; and\n(b) A lease or rental agreement entered into on or before February 25, 2026.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58187","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"596939da29f2c260e59b61f1d97e3016e1f1ee6e66845612f4c06688f607a0e6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.200","next":"us-ky/krs-139.210"},"notice":"GroundRules: Original legal text. Not legal advice."}