{"data":{"id":"us-ky/krs-139.471","jurisdiction":"us-ky","citation":"KRS 139.471","heading":"Transactions excluded from additional tax.","body":"Excluded from the additional taxes imposed by KRS 139.200 and 139.310 are gross\nreceipts:\n(1) Derived from sales of and the storage, use, or other consumption of tangible\npersonal property purchased for use in the performance of a lump -sum, fixed -fee\ncontract executed on or before March 9, 1990;\n(2) Derived from sales made under fixed price sales contracts executed on or before\nMarch 9, 1990, provided the contract specifies a five percent (5%) sales tax rate;\nand\n(3) Derived from a lease or rental agreement entered into on or before March 9, 1990.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28891","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"feef3014b6d7c180c62a4693443e69758f2f730fb567e3fc026a5a6f37360b0e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.470","next":"us-ky/krs-139.472"},"notice":"GroundRules: Original legal text. Not legal advice."}