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136.600 Purpose of KRS 136.600 to 136.660 and 132.825.

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Page 1 of 1 136.600 Purpose of KRS 136.600 to 136.660 and 132.825. The General Assembly hereby finds that the enactment of the tax and distribution system <br>created by KRS 132.825 and 136.600 to 136.660: <br>(1) Addresses an important state interest in providing a fair, efficient, and uniform method for taxing communications services sold in this Commonwealth; (2) Overcomes limitations placed upon the taxation of communications service by federal legislation that has resulted in inequities and unfairness among providers <br>and consumers of similar services in the Commonwealth; (3) Simplifies an existing system that includes a myriad of levies, fees, and rates imposed at all levels of government, making it easier for communications providers <br>to understand and comply with the provisions of the law; (4) Provides enough flexibility to address future changes brought about by industry deregulation, convergence of service offerings, and continued technological <br>advances in communications; and (5) Enhances administrative efficiency for communications service providers, the state, and local governments by drastically reducing the number of returns that must be <br>filed and processed on an annual basis. Effective: January 1, 2006 <br>History: Created 2005 Ky. Acts ch. 168, sec. 88, effective January 1, 2006.