{"data":{"id":"us-ky/krs-139.484","jurisdiction":"us-ky","citation":"KRS 139.484","heading":"Exemption of moneys paid for lease or rental of films by commercial","body":"motion picture theaters.\nThere shall be excluded from the computation of the amount of taxes imposed by this\nchapter moneys paid for the lease or rental of films by commercial motion picture theaters\nwhen the lease or rental is for the sole purpose of use in the normal course of business, if\nan admission fee is charged and if the commercial motion picture theater collects and\nremits all other applicable sales and use taxes, including, but not limited to, that on\nadmissions.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28897","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"dbd799a1fb29fc46ebe564c9bce2c76fbc254a3d12fe199cbfde035a215b04d1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.483","next":"us-ky/krs-139.485"},"notice":"GroundRules: Original legal text. Not legal advice."}