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136.608 Exclusions from excise tax.

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Page 1 of 1 136.608 Exclusions from excise tax. There are excluded from the tax imposed by KRS 136.604: <br>(1) Multichannel video programming services the purchase of which is prohibited from taxation under the Constitution or laws of the United States; (2) Multichannel video programming services purchased by any cabinet, department, bureau, commission, board, or other statutory or constitutional agency of the state, <br>and multichannel video programming services purchased by counties, cities, <br>schools, or special districts as defined in KRS 65.005. This exclusion shall apply <br>only to purchases for use solely in the governmental function. A purchaser not <br>qualifying as a governmental agency or unit shall not be entitled to the exemption <br>even though the purchaser may be the recipient of public funds or grants; and (3) Multichannel video programming services purchased by resident, nonprofit educational, charitable, and religious institutions which have qualified for <br>exemption from income taxation under Section 501(c)(3) of the Internal Revenue <br>Code, provided that the service is to be used solely within the educational, <br>charitable, or religious function of the institution. Effective: January 1, 2006 <br>History: Created 2005 Ky. Acts ch. 168, sec. 92, effective January 1, 2006.