Statutes > Kentucky Statutes > CHAPTER 136 CORPORATION AND UTILITY TAXES > 136.617 Credit for tax on multichannel video programming or communications service paid in another state.

136.617 Credit for tax on multichannel video programming or communications service paid in another state.

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136.617 Credit for tax on multichannel video programming or communications service paid in another state. To prevent actual multistate taxation of gross revenues for the provision of multichannel <br>video programming service or communications service subject to tax under KRS <br>136.616, any provider, upon proof that the provider has paid a tax in another state for <br>provision of the same multichannel video programming service or communications <br>service to the same customer, shall be allowed a credit against the tax imposed by KRS <br>136.616 to the extent of the amount of the tax legally paid in the other state. Effective: March 6, 2006 <br>History: Created 2006 Ky. Acts ch. 6, sec. 2, effective March 6, 2006. <br>Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 26, provides that this section applies retroactively to January 1, 2006.