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AN ACT relating to the taxation of firearms and ammunition. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
Section 1. KRS 139.010 is amended to read as follows: 3
As used in this chapter, unless the context otherwise provides: 4
(1) (a) "Admissions" means the fees paid for: 5
1. The right of entrance to a display, program, sporting event, music 6
concert, performance, play, show, movie, exhibit, fair, or other 7
entertainment or amusement event or venue; and 8
2. The privilege of using facilities or participating in an event or activity, 9
including but not limited to: 10
a. Bowling centers; 11
b. Skating rinks; 12
c. Health spas; 13
d. Swimming pools; 14
e. Tennis courts; 15
f. Weight training facilities; 16
g. Fitness and recreational sports centers; and 17
h. Golf courses, both public and private; 18
regardless of whether the fee paid is per use or in any other form, 19
including but not limited to an initiation fee, monthly fee, membership 20
fee, or combination thereof. 21
(b) "Admissions" does not include: 22
1. Any fee paid to enter or participate in a fishing tournament; or 23
2. Any fee paid for the use of a boat ramp for the purpose of allowing boats 24
to be launched into or hauled out from the water; 25
(2) "Advertising and promotional direct mail" means direct mail the primary purpose of 26
which is to attract public attention to a product, person, business, or organization, or 27 UNOFFICIAL COPY 22 RS BR 208
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to attempt to sell, popularize, or secure financial support for a product, person, 1
business, or organization. As used in this definition, "product" means tangible 2
personal property, an item transferred electronically, or a service; 3
(3) (a) "Ammunition" means the material fired from any firearm. 4
(b) "Ammunition" includes: 5
1. Any complete round, shell, or cartridge; 6
2. Round, shell, or cartridge components; 7
3. Bullets; 8
4. Caps; 9
5. Cartridge cases; 10
6. Primers; 11
7. Projectiles; and 12
8. Propellant powders, including grades of black powder suitable 13
primarily for use in firearms; 14
(4) "Business" includes any activity engaged in by any person or caused to be engaged 15
in by that person with the object of gain, benefit, or advantage, either direct or 16
indirect; 17
(5)[(4)] "Commonwealth" means the Commonwealth of Kentucky; 18
(6)[(5)] "Department" means the Department of Revenue; 19
(7)[(6)] (a) "Digital audio-visual works" means a series of related images which, 20
when shown in succession, impart an impression of motion, with 21
accompanying sounds, if any. 22
(b) "Digital audio-visual works" includes movies, motion pictures, musical 23
videos, news and entertainment programs, and live events. 24
(c) "Digital audio-visual works" shall not include video greeting cards, video 25
games, and electronic games; 26
(8)[(7)] (a) "Digital audio works" means works that result from the fixation of a 27 UNOFFICIAL COPY 22 RS BR 208
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series of musical, spoken, or other sounds. 1
(b) "Digital audio works" includes ringtones, recorded or live songs, music, 2
readings of books or other written materials, speeches, or other sound 3
recordings. 4
(c) "Digital audio works" shall not include audio greeting cards sent by electronic 5
mail; 6
(9)[(8)] (a) "Digital books" means works that are generally recognized in the 7
ordinary and usual sense as books, including any literary work expressed in 8
words, numbers, or other verbal or numerical symbols or indicia if the literary 9
work is generally recognized in the ordinary or usual sense as a book. 10
(b) "Digital books" shall not include digital audio-visual works, digital audio 11
works, periodicals, magazines, newspapers, or other news or information 12
products, chat rooms, or Web logs; 13
(10)[(9)] (a) "Digital code" means a code which provides a purchaser with a right to 14
obtain one (1) or more types of digital property. A "digital code" may be 15
obtained by any means, including electronic mail messaging or by tangible 16
means, regardless of the code's designation as a song code, video code, or 17
book code. 18
(b) "Digital code" shall not include a code that represents: 19
1. A stored monetary value that is deducted from a total as it is used by the 20
purchaser; or 21
2. A redeemable card, gift card, or gift certificate that entitles the holder to 22
select specific types of digital property; 23
(11)[(10)] (a) "Digital property" means any of the following which is transferred 24
electronically: 25
1. Digital audio works; 26
2. Digital books; 27 UNOFFICIAL COPY 22 RS BR 208
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3. Finished artwork; 1
4. Digital photographs; 2
5. Periodicals; 3
6. Newspapers; 4
7. Magazines; 5
8. Video greeting cards; 6
9. Audio greeting cards; 7
10. Video games; 8
11. Electronic games; or 9
12. Any digital code related to this property. 10
(b) "Digital property" shall not include digital audio-visual works or satellite 11
radio programming; 12
(12)[(11)] (a) "Direct mail" means printed material delivered or distributed by United 13
States mail or other delivery service to a mass audience or to addressees on a 14
mailing list provided by the purchaser or at the direction of the purchaser 15
when the cost of the items are not billed directly to the recipient. 16
(b) "Direct mail" includes tangible personal property supplied directly or 17
indirectly by the purchaser to the direct mail retailer for inclusion in the 18
package containing the printed material. 19
(c) "Direct mail" does not include multiple items of printed material delivered to 20
a single address; 21
(13)[(12)] "Directly used in the manufacturing or industrial processing process" means 22
the process that commences with the movement of raw materials from storage into a 23
continuous, unbroken, integrated process and ends when the finished product is 24
packaged and ready for sale; 25
(14)[(13)] (a) "Extended warranty services" means services provided through a service 26
contract agreement between the contract provider and the purchaser where the 27 UNOFFICIAL COPY 22 RS BR 208
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purchaser agrees to pay compensation for the contract and the provider agrees 1
to repair, replace, support, or maintain tangible personal property or digital 2
property according to the terms of the contract if: 3
1. The service contract agreement is sold or purchased on or after July 1, 4
2018; and 5
2. The tangible personal property or digital property for which the service 6
contract agreement is provided is subject to tax under this chapter or 7
under KRS 138.460. 8
(b) "Extended warranty services" does not include the sale of a service contract 9
agreement for tangible personal property to be used by a small telephone 10
utility as defined in KRS 278.516 or a Tier III CMRS provider as defined in 11
KRS 65.7621 to deliver communications services as defined in KRS 136.602 12
or broadband as defined in KRS 278.5461; 13
(15)[(14)] (a) "Finished artwork" means final art that is used for actual reproduction by 14
photomechanical or other processes or for display purposes. 15
(b) "Finished artwork" includes: 16
1. Assemblies; 17
2. Charts; 18
3. Designs; 19
4. Drawings; 20
5. Graphs; 21
6. Illustrative materials; 22
7. Lettering; 23
8. Mechanicals; 24
9. Paintings; and 25
10. Paste-ups; 26
(16) "Firearm" means any new, used, or antique weapon which includes an assembly 27 UNOFFICIAL COPY 22 RS BR 208
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of a barrel and an action or lock which will expel a projectile by the action of an 1
explosive; 2
(17)[(15)] (a) "Gross receipts" and "sales price" mean the total amount or 3
consideration, including cash, credit, property, and services, for which 4
tangible personal property, digital property, or services are sold, leased, or 5
rented, valued in money, whether received in money or otherwise, without any 6
deduction for any of the following: 7
1. The retailer's cost of the tangible personal property, digital property, or 8
services sold; 9
2. The cost of the materials used, labor or service cost, interest, losses, all 10
costs of transportation to the retailer, all taxes imposed on the retailer, or 11
any other expense of the retailer; 12
3. Charges by the retailer for any services necessary to complete the sale; 13
4. Delivery charges, which are defined as charges by the retailer for the 14
preparation and delivery to a location designated by the purchaser 15
including transportation, shipping, postage, handling, crating, and 16
packing; 17
5. Any amount for which credit is given to the purchaser by the retailer, 18
other than credit for tangible personal property or digital property traded 19
when the tangible personal property or digital property traded is of like 20
kind and character to the property purchased and the property traded is 21
held by the retailer for resale; and 22
6. The amount charged for labor or services rendered in installing or 23
applying the tangible personal property, digital property, or service sold. 24
(b) "Gross receipts" and "sales price" shall include consideration received by the 25
retailer from a third party if: 26
1. The retailer actually receives consideration from a third party and the 27 UNOFFICIAL COPY 22 RS BR 208
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consideration is directly related to a price reduction or discount on the 1
sale to the purchaser; 2
2. The retailer has an obligation to pass the price reduction or discount 3
through to the purchaser; 4
3. The amount of consideration attributable to the sale is fixed and 5
determinable by the retailer at the time of the sale of the item to the 6
purchaser; and 7
4. One (1) of the following criteria is met: 8
a. The purchaser presents a coupon, certificate, or other 9
documentation to the retailer to claim a price reduction or discount 10
where the coupon, certificate, or documentation is authorized, 11
distributed, or granted by a third party with the understanding that 12
the third party will reimburse any seller to whom the coupon, 13
certificate, or documentation is presented; 14
b. The price reduction or discount is identified as a third-party price 15
reduction or discount on the invoice received by the purchaser or 16
on a coupon, certificate, or other documentation presented by the 17
purchaser; or 18
c. The purchaser identifies himself or herself to the retailer as a 19
member of a group or organization entitled to a price reduction or 20
discount. A "preferred customer" card that is available to any 21
patron does not constitute membership in such a group. 22
(c) "Gross receipts" and "sales price" shall not include: 23
1. Discounts, including cash, term, or coupons that are not reimbursed by a 24
third party and that are allowed by a retailer and taken by a purchaser on 25
a sale; 26
2. Interest, financing, and carrying charges from credit extended on the sale 27 UNOFFICIAL COPY 22 RS BR 208
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of tangible personal property, digital property, or services, if the amount 1
is separately stated on the invoice, bill of sale, or similar document given 2
to the purchaser; 3
3. Any taxes legally imposed directly on the purchaser that are separately 4
stated on the invoice, bill of sale, or similar document given to the 5
purchaser; or 6
4. Local alcohol regulatory license fees authorized under KRS 243.075 that 7
are separately stated on the invoice, bill of sale, or similar document 8
given to the purchaser. 9
(d) As used in this subsection, "third party" means a person other than the 10
purchaser; 11
(18)[(16)] "In this state" or "in the state" means within the exterior limits of the 12
Commonwealth and includes all territory within these limits owned by or ceded to 13
the United States of America; 14
(19)[(17)] "Industrial processing" includes: 15
(a) Refining; 16
(b) Extraction of minerals, ores, coal, clay, stone, petroleum, or natural gas; 17
(c) Mining, quarrying, fabricating, and industrial assembling; 18
(d) The processing and packaging of raw materials, in-process materials, and 19
finished products; and 20
(e) The processing and packaging of farm and dairy products for sale; 21
(20)[(18)] (a) "Lease or rental" means any transfer of possession or control of tangible 22
personal property for a fixed or indeterminate term for consideration. A lease 23
or rental shall include future options to: 24
1. Purchase the property; or 25
2. Extend the terms of the agreement and agreements covering trailers 26
where the amount of consideration may be increased or decreased by 27 UNOFFICIAL COPY 22 RS BR 208
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reference to the amount realized upon sale or disposition of the property 1
as defined in 26 U.S.C. sec. 7701(h)(1). 2
(b) "Lease or rental" shall not include: 3
1. A transfer of possession or control of property under a security 4
agreement or deferred payment plan that requires the transfer of title 5
upon completion of the required payments; 6
2. A transfer of possession or control of property under an agreement that 7
requires the transfer of title upon completion of the required payments 8
and payment of an option price that does not exceed the greater of one 9
hundred dollars ($100) or one percent (1%) of the total required 10
payments; or 11
3. Providing tangible personal property and an operator for the tangible 12
personal property for a fixed or indeterminate period of time. To qualify 13
for this exclusion, the operator must be necessary for the equipment to 14
perform as designed, and the operator must do more than maintain, 15
inspect, or setup the tangible personal property. 16
(c) This definition shall apply regardless of the classification of a transaction 17
under generally accepted accounting principles, the Internal Revenue Code, or 18
other provisions of federal, state, or local law; 19
(21)[(19)] (a) "Machinery for new and expanded industry" means machinery: 20
1. Directly used in the manufacturing or industrial processing process of: 21
a. Tangible personal property at a plant facility; 22
b. Distilled spirits or wine at a plant facility or on the premises of a 23
distiller, rectifier, winery, or small farm winery licensed under 24
KRS 243.030 that includes a retail establishment on the premises; 25
or 26
c. Malt beverages at a plant facility or on the premises of a brewer or 27 UNOFFICIAL COPY 22 RS BR 208
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microbrewery licensed under KRS 243.040 that includes a retail 1
establishment; 2
2. Which is incorporated for the first time into: 3
a. A plant facility established in this state; or 4
b. Licensed premises located in this state; and 5
3. Which does not replace machinery in the plant facility or licensed 6
premises unless that machinery purchased to replace existing machinery: 7
a. Increases the consumption of recycled materials at the plant 8
facility by not less than ten percent (10%); 9
b. Performs different functions; 10
c. Is used to manufacture a different product; or 11
d. Has a greater productive capacity, as measured in units of 12
production, than the machinery being replaced. 13
(b) "Machinery for new and expanded industry" does not include repair, 14
replacement, or spare parts of any kind, regardless of whether the purchase of 15
repair, replacement, or spare parts is required by the manufacturer or seller as 16
a condition of sale or as a condition of warranty; 17
(22)[(20)] "Manufacturing" means any process through which material having little or no 18
commercial value for its intended use before processing has appreciable commercial 19
value for its intended use after processing by the machinery; 20
(23)[(21)] "Marketplace" means any physical or electronic means through which one (1) 21
or more retailers may advertise and sell tangible personal property, digital property, 22
or services, or lease tangible personal property or digital property, such as a catalog, 23
Internet Web site, or television or radio broadcast, regardless of whether the 24
tangible personal property, digital property, or retailer is physically present in this 25
state; 26
(24)[(22)] (a) "Marketplace provider" means a person, including any affiliate of the 27 UNOFFICIAL COPY 22 RS BR 208
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person, that facilitates a retail sale by satisfying subparagraphs 1. and 2. of this 1
paragraph as follows: 2
1. The person directly or indirectly: 3
a. Lists, makes available, or advertises tangible personal property, 4
digital property, or services for sale by a marketplace retailer in a 5
marketplace owned, operated, or controlled by the person; 6
b. Facilitates the sale of a marketplace retailer's product through a 7
marketplace by transmitting or otherwise communicating an offer 8
or acceptance of a retail sale of tangible personal property, digital 9
property, or services between a marketplace retailer and a 10
purchaser in a forum including a shop, store, booth, catalog, 11
Internet site, or similar forum; 12
c. Owns, rents, licenses, makes available, or operates any electronic 13
or physical infrastructure or any property, process, method, 14
copyright, trademark, or patent that connects marketplace retailers 15
to purchasers for the purpose of making retail sales of tangible 16
personal property, digital property, or services; 17
d. Provides a marketplace for making retail sales of tangible personal 18
property, digital property, or services, or otherwise facilitates retail 19
sales of tangible personal property, digital property, or services, 20
regardless of ownership or control of the tangible personal 21
property, digital property, or services, that are the subject of the 22
retail sale; 23
e. Provides software development or research and development 24
activities related to any activity described in this subparagraph, if 25
the software development or research and development activities 26
are directly related to the physical or electronic marketplace 27 UNOFFICIAL COPY 22 RS BR 208
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provided by a marketplace provider; 1
f. Provides or offers fulfillment or storage services for a marketplace 2
retailer; 3
g. Sets prices for a marketplace retailer's sale of tangible personal 4
property, digital property, or services; 5
h. Provides or offers customer service to a marketplace retailer or a 6
marketplace retailer's customers, or accepts or assists with taking 7
orders, returns, or exchanges of tangible personal property, digital 8
property, or services sold by a marketplace retailer; or 9
i. Brands or otherwise identifies sales as those of the marketplace 10
provider; and 11
2. The person directly or indirectly: 12
a. Collects the sales price or purchase price of a retail sale of tangible 13
personal property, digital property, or services; 14
b. Provides payment processing services for a retail sale of tangible 15
personal property, digital property, or services; 16
c. Through terms and conditions, agreements, or arrangements with a 17
third party, collects payment in connection with a retail sale of 18
tangible personal property, digital property, or services from a 19
purchaser and transmits that payment to the marketplace retailer, 20
regardless of whether the person collecting and transmitting the 21
payment receives compensation or other consideration in exchange 22
for the service; or 23
d. Provides a virtual currency that purchasers are allowed or required 24
to use to purchase tangible personal property, digital property, or 25
services. 26
(b) "Marketplace provider" includes but is not limited to a person that satisfies the 27 UNOFFICIAL COPY 22 RS BR 208
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requirements of this subsection through the ownership, operation, or control 1
of a digital distribution service, digital distribution platform, online portal, or 2
application store; 3
(25)[(23)] "Marketplace retailer" means a seller that makes retail sales through any 4
marketplace owned, operated, or controlled by a marketplace provider; 5
(26)[(24)] (a) "Occasional sale" includes: 6
1. A sale of tangible personal property or digital property not held or used 7
by a seller in the course of an activity for which he or she is required to 8
hold a seller's permit, provided such sale is not one (1) of a series of 9
sales sufficient in number, scope, and character to constitute an activity 10
requiring the holding of a seller's permit. In the case of the sale of the 11
entire, or a substantial portion of the nonretail assets of the seller, the 12
number of previous sales of similar assets shall be disregarded in 13
determining whether or not the current sale or sales shall qualify as an 14
occasional sale; or 15
2. Any transfer of all or substantially all the tangible personal property or 16
digital property held or used by a person in the course of such an activity 17
when after such transfer the real or ultimate ownership of such property 18
is substantially similar to that which existed before such transfer. 19
(b) For the purposes of this subsection, stockholders, bondholders, partners, or 20
other persons holding an interest in a corporation or other entity are regarded 21
as having the "real or ultimate ownership" of the tangible personal property or 22
digital property of such corporation or other entity; 23
(27)[(25)] (a) "Other direct mail" means any direct mail that is not advertising and 24
promotional direct mail, regardless of whether advertising and promotional 25
direct mail is included in the same mailing. 26
(b) "Other direct mail" includes but is not limited to: 27 UNOFFICIAL COPY 22 RS BR 208
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1. Transactional direct mail that contains personal information specific to 1
the addressee, including but not limited to invoices, bills, statements of 2
account, and payroll advices; 3
2. Any legally required mailings, including but not limited to privacy 4
notices, tax reports, and stockholder reports; and 5
3. Other nonpromotional direct mail delivered to existing or former 6
shareholders, customers, employees, or agents, including but not limited 7
to newsletters and informational pieces. 8
(c) "Other direct mail" does not include the development of billing information or 9
the provision of any data processing service that is more than incidental to the 10
production of printed material; 11
(28)[(26)] "Person" includes any individual, firm, copartnership, joint venture, 12
association, social club, fraternal organization, corporation, estate, trust, business 13
trust, receiver, trustee, syndicate, cooperative, assignee, governmental unit or 14
agency, or any other group or combination acting as a unit; 15
(29)[(27)] "Permanent," as the term applies to digital property, means perpetual or for an 16
indefinite or unspecified length of time; 17
(30)[(28)] "Plant facility" means a single location that is exclusively dedicated to 18
manufacturing or industrial processing activities. A location shall be deemed to be 19
exclusively dedicated to manufacturing or industrial processing activities even if 20
retail sales are made there, provided that the retail sales are incidental to the 21
manufacturing or industrial processing activities occurring at the location. The term 22
"plant facility" shall not include any restaurant, grocery store, shopping center, or 23
other retail establishment; 24
(31)[(29)] (a) "Prewritten computer software" means: 25
1. Computer software, including prewritten upgrades, that are not designed 26
and developed by the author or other creator to the specifications of a 27 UNOFFICIAL COPY 22 RS BR 208
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specific purchaser; 1
2. Software designed and developed by the author or other creator to the 2
specifications of a specific purchaser when it is sold to a person other 3
than the original purchaser; or 4
3. Any portion of prewritten computer software that is modified or 5
enhanced in any manner, where the modification or enhancement is 6
designed and developed to the specifications of a specific purchaser, 7
unless there is a reasonable, separately stated charge on an invoice or 8
other statement of the price to the purchaser for the modification or 9
enhancement. 10
(b) When a person modifies or enhances computer software of which the person 11
is not the author or creator, the person shall be deemed to be the author or 12
creator only of the modifications or enhancements the person actually made. 13
(c) The combining of two (2) or more prewritten computer software programs or 14
portions thereof does not cause the combination to be other than prewritten 15
computer software; 16
(32)[(30)] (a) "Purchase" means any transfer of title or possession, exchange, barter, 17
lease, or rental, conditional or otherwise, in any manner or by any means 18
whatsoever, of: 19
1. Tangible personal property; 20
2. An extended warranty service; 21
3. Digital property transferred electronically; or 22
4. Services included in KRS 139.200; 23
for a consideration. 24
(b) "Purchase" includes: 25
1. When performed outside this state or when the customer gives a resale 26
certificate, the producing, fabricating, processing, printing, or imprinting 27 UNOFFICIAL COPY 22 RS BR 208
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of tangible personal property for a consideration for consumers who 1
furnish either directly or indirectly the materials used in the producing, 2
fabricating, processing, printing, or imprinting; 3
2. A transaction whereby the possession of tangible personal property or 4
digital property is transferred but the seller retains the title as security for 5
the payment of the price; and 6
3. A transfer for a consideration of the title or possession of tangible 7
personal property or digital property which has been produced, 8
fabricated, or printed to the special order of the customer, or of any 9
publication; 10
(33)[(31)] "Recycled materials" means materials which have been recovered or diverted 11
from the solid waste stream and reused or returned to use in the form of raw 12
materials or products; 13
(34)[(32)] "Recycling purposes" means those activities undertaken in which materials 14
that would otherwise become solid waste are collected, separated, or processed in 15
order to be reused or returned to use in the form of raw materials or products; 16
(35)[(33)] "Remote retailer" means a retailer with no physical presence in this state; 17
(36)[(34)] (a) "Repair, replacement, or spare parts" means any tangible personal 18
property used to maintain, restore, mend, or repair machinery or equipment. 19
(b) "Repair, replacement, or spare parts" does not include machine oils, grease, or 20
industrial tools; 21
(37)[(35)] (a) "Retailer" means: 22
1. Every person engaged in the business of making retail sales of tangible 23
personal property, digital property, or furnishing any services in a retail 24
sale included in KRS 139.200; 25
2. Every person engaged in the business of making sales at auction of 26
tangible personal property or digital property owned by the person or 27 UNOFFICIAL COPY 22 RS BR 208
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others for storage, use or other consumption, except as provided in 1
paragraph (c) of this subsection; 2
3. Every person making more than two (2) retail sales of tangible personal 3
property, digital property, or services included in KRS 139.200 during 4
any twelve (12) month period, including sales made in the capacity of 5
assignee for the benefit of creditors, or receiver or trustee in bankruptcy; 6
4. Any person conducting a race meeting under the provision of KRS 7
Chapter 230, with respect to horses which are claimed during the 8
meeting. 9
(b) When the department determines that it is necessary for the efficient 10
administration of this chapter to regard any salesmen, representatives, 11
peddlers, or canvassers as the agents of the dealers, distributors, supervisors or 12
employers under whom they operate or from whom they obtain the tangible 13
personal property, digital property, or services sold by them, irrespective of 14
whether they are making sales on their own behalf or on behalf of the dealers, 15
distributors, supervisors or employers, the department may so regard them and 16
may regard the dealers, distributors, supervisors or employers as retailers for 17
purposes of this chapter. 18
(c) 1. Any person making sales at a charitable auction for a qualifying entity 19
shall not be a retailer for purposes of the sales made at the charitable 20
auction if: 21
a. The qualifying entity, not the person making sales at the auction, is 22
sponsoring the auction; 23
b. The purchaser of tangible personal property at the auction directly 24
pays the qualifying entity sponsoring the auction for the property 25
and not the person making the sales at the auction; and 26
c. The qualifying entity, not the person making sales at the auction, is 27 UNOFFICIAL COPY 22 RS BR 208
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responsible for the collection, control, and disbursement of the 1
auction proceeds. 2
2. If the conditions set forth in subparagraph 1. of this paragraph are met, 3
the qualifying entity sponsoring the auction shall be the retailer for 4
purposes of the sales made at the charitable auction. 5
3. For purposes of this paragraph, "qualifying entity" means a resident: 6
a. Church; 7
b. School; 8
c. Civic club; or 9
d. Any other nonprofit charitable, religious, or educational 10
organization; 11
(38)[(36)] "Retail sale" means any sale, lease, or rental for any purpose other than resale, 12
sublease, or subrent; 13
(39)[(37)] (a) "Ringtones" means digitized sound files that are downloaded onto a 14
device and that may be used to alert the customer with respect to a 15
communication. 16
(b) "Ringtones" shall not include ringback tones or other digital files that are not 17
stored on the purchaser's communications device; 18
(40)[(38)] (a) "Sale" means: 19
1. The furnishing of any services included in KRS 139.200; 20
2. Any transfer of title or possession, exchange, barter, lease, or rental, 21
conditional or otherwise, in any manner or by any means whatsoever, of: 22
a. Tangible personal property; or 23
b. Digital property transferred electronically; 24
for a consideration. 25
(b) "Sale" includes but is not limited to: 26
1. The producing, fabricating, processing, printing, or imprinting of 27 UNOFFICIAL COPY 22 RS BR 208
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tangible personal property or digital property for a consideration for 1
purchasers who furnish, either directly or indirectly, the materials used 2
in the producing, fabricating, processing, printing, or imprinting; 3
2. A transaction whereby the possession of tangible personal property or 4
digital property is transferred, but the seller retains the title as security 5
for the payment of the price; and 6
3. A transfer for a consideration of the title or possession of tangible 7
personal property or digital property which has been produced, 8
fabricated, or printed to the special order of the purchaser. 9
(c) This definition shall apply regardless of the classification of a transaction 10
under generally accepted accounting principles, the Internal Revenue Code, or 11
other provisions of federal, state, or local law; 12
(41)[(39)] "Seller" includes every person engaged in the business of selling tangible 13
personal property, digital property, or services of a kind, the gross receipts from the 14
retail sale of which are required to be included in the measure of the sales tax, and 15
every person engaged in making sales for resale; 16
(42)[(40)] (a) "Storage" includes any keeping or retention in this state for any purpose 17
except sale in the regular course of business or subsequent use solely outside 18
this state of tangible personal property or digital property purchased from a 19
retailer. 20
(b) "Storage" does not include the keeping, retaining, or exercising any right or 21
power over tangible personal property for the purpose of subsequently 22
transporting it outside the state for use thereafter solely outside the state, or for 23
the purpose of being processed, fabricated, or manufactured into, attached to, 24
or incorporated into, other tangible personal property to be transported outside 25
the state and thereafter used solely outside the state; 26
(43)[(41)] "Tangible personal property" means personal property which may be seen, 27 UNOFFICIAL COPY 22 RS BR 208
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weighed, measured, felt, or touched, or which is in any other manner perceptible to 1
the senses and includes natural, artificial, and mixed gas, electricity, water, steam, 2
and prewritten computer software; 3
(44)[(42)] "Taxpayer" means any person liable for tax under this chapter; 4
(45)[(43)] "Transferred electronically" means accessed or obtained by the purchaser by 5
means other than tangible storage media; and 6
(46)[(44)] (a) "Use" includes the exercise of: 7
1. Any right or power over tangible personal property or digital property 8
incident to the ownership of that property, or by any transaction in which 9
possession is given, or by any transaction involving digital property 10
where the right of access is granted; or 11
2. Any right or power to benefit from extended warranty services. 12
(b) "Use" does not include the keeping, retaining, or exercising any right or power 13
over tangible personal property or digital property for the purpose of: 14
1. Selling tangible personal property or digital property in the regular 15
course of business; or 16
2. Subsequently transporting tangible personal property outside the state 17
for use thereafter solely outside the state, or for the purpose of being 18
processed, fabricated, or manufactured into, attached to, or incorporated 19
into, other tangible personal property to be transported outside the state 20
and thereafter used solely outside the state. 21
Section 2. KRS 139.480 is amended to read as follows: 22
Any other provision of this chapter to the contrary notwithstanding, the terms "sale at 23
retail," "retail sale," "use," "storage," and "consumption," as used in this chapter, shall not 24
include the sale, use, storage, or other consumption of: 25
(1) Locomotives or rolling stock, including materials for the construction, repair, or 26
modification thereof, or fuel or supplies for the direct operation of locomotives and 27 UNOFFICIAL COPY 22 RS BR 208
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trains, used or to be used in interstate commerce; 1
(2) Coal for the manufacture of electricity; 2
(3) (a) All energy or energy-producing fuels used in the course of manufacturing, 3
processing, mining, or refining and any related distribution, transmission, and 4
transportation services for this energy that are billed to the user, to the extent 5
that the cost of the energy or energy-producing fuels used, and related 6
distribution, transmission, and transportation services for this energy that are 7
billed to the user exceed three percent (3%) of the cost of production. 8
(b) Cost of production shall be computed on the basis of a plant facility, which 9
shall include all operations within the continuous, unbroken, integrated 10
manufacturing or industrial processing process that ends with a product 11
packaged and ready for sale. 12
(c) A person who performs a manufacturing or industrial processing activity for a 13
fee and does not take ownership of the tangible personal property that is 14
incorporated into, or becomes the product of, the manufacturing or industrial 15
processing activity is a toller. For periods on or after July 1, 2018, the costs of 16
the tangible personal property shall be excluded from the toller's cost of 17
production at a plant facility with tolling operations in place as of July 1, 18
2018. 19
(d) For plant facilities that begin tolling operations after July 1, 2018, the costs of 20
tangible personal property shall be excluded from the toller's cost of 21
production if the toller: 22
1. Maintains a binding contract for periods after July 1, 2018, that governs 23
the terms, conditions, and responsibilities with a separate legal entity, 24
which holds title to the tangible personal property that is incorporated 25
into, or becomes the product of, the manufacturing or industrial 26
processing activity; 27 UNOFFICIAL COPY 22 RS BR 208
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2. Maintains accounting records that show the expenses it incurs to fulfill 1
the binding contract that include but are not limited to energy or energy-2
producing fuels, materials, labor, procurement, depreciation, 3
maintenance, taxes, administration, and office expenses; 4
3. Maintains separate payroll, bank accounts, tax returns, and other records 5
that demonstrate its independent operations in the performance of its 6
tolling responsibilities; 7
4. Demonstrates one (1) or more substantial business purposes for the 8
tolling operations germane to the overall manufacturing, industrial 9
processing activities, or corporate structure at the plant facility. A 10
business purpose is a purpose other than the reduction of sales tax 11
liability for the purchases of energy and energy-producing fuels; and 12
5. Provides information to the department upon request that documents 13
fulfillment of the requirements in subparagraphs 1. to 4. of this 14
paragraph and gives an overview of its tolling operations with an 15
explanation of how the tolling operations relate and connect with all 16
other manufacturing or industrial processing activities occurring at the 17
plant facility. 18
(4) Livestock of a kind the products of which ordinarily constitute food for human 19
consumption, provided the sales are made for breeding or dairy purposes and by or 20
to a person regularly engaged in the business of farming; 21
(5) Poultry for use in breeding or egg production; 22
(6) Farm work stock for use in farming operations; 23
(7) Seeds, the products of which ordinarily constitute food for human consumption or 24
are to be sold in the regular course of business, and commercial fertilizer to be 25
applied on land, the products from which are to be used for food for human 26
consumption or are to be sold in the regular course of business; provided such sales 27 UNOFFICIAL COPY 22 RS BR 208
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are made to farmers who are regularly engaged in the occupation of tilling and 1
cultivating the soil for the production of crops as a business, or who are regularly 2
engaged in the occupation of raising and feeding livestock or poultry or producing 3
milk for sale; and provided further that tangible personal property so sold is to be 4
used only by those persons designated above who are so purchasing; 5
(8) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals to be 6
used in the production of crops as a business, or in the raising and feeding of 7
livestock or poultry, the products of which ordinarily constitute food for human 8
consumption; 9
(9) Feed, including pre-mixes and feed additives, for livestock or poultry of a kind the 10
products of which ordinarily constitute food for human consumption; 11
(10) Machinery for new and expanded industry; 12
(11) Farm machinery. As used in this section, the term "farm machinery": 13
(a) Means machinery used exclusively and directly in the occupation of: 14
1. Tilling the soil for the production of crops as a business; 15
2. Raising and feeding livestock or poultry for sale; or 16
3. Producing milk for sale; 17
(b) Includes machinery, attachments, and replacements therefor, repair parts, and 18
replacement parts which are used or manufactured for use on, or in the 19
operation of farm machinery and which are necessary to the operation of the 20
machinery, and are customarily so used, including but not limited to combine 21
header wagons, combine header trailers, or any other implements specifically 22
designed and used to move or transport a combine head; and 23
(c) Does not include: 24
1. Automobiles; 25
2. Trucks; 26
3. Trailers, except combine header trailers; or 27 UNOFFICIAL COPY 22 RS BR 208
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4. Truck-trailer combinations; 1
(12) Tombstones and other memorial grave markers; 2
(13) On-farm facilities used exclusively for grain or soybean storing, drying, processing, 3
or handling. The exemption applies to the equipment, machinery, attachments, 4
repair and replacement parts, and any materials incorporated into the construction, 5
renovation, or repair of the facilities; 6
(14) On-farm facilities used exclusively for raising poultry or livestock. The exemption 7
shall apply to the equipment, machinery, attachments, repair and replacement parts, 8
and any materials incorporated into the construction, renovation, or repair of the 9
facilities. The exemption shall apply but not be limited to vent board equipment, 10
waterer and feeding systems, brooding systems, ventilation systems, alarm systems, 11
and curtain systems. In addition, the exemption shall apply whether or not the seller 12
is under contract to deliver, assemble, and incorporate into real estate the 13
equipment, machinery, attachments, repair and replacement parts, and any materials 14
incorporated into the construction, renovation, or repair of the facilities; 15
(15) Gasoline, special fuels, liquefied petroleum gas, and natural gas used exclusively 16
and directly to: 17
(a) Operate farm machinery as defined in subsection (11) of this section; 18
(b) Operate on-farm grain or soybean drying facilities as defined in subsection 19
(13) of this section; 20
(c) Operate on-farm poultry or livestock facilities defined in subsection (14) of 21
this section; 22
(d) Operate on-farm ratite facilities defined in subsection (23) of this section; 23
(e) Operate on-farm llama or alpaca facilities as defined in subsection (25) of this 24
section; or 25
(f) Operate on-farm dairy facilities; 26
(16) Textbooks, including related workbooks and other course materials, purchased for 27 UNOFFICIAL COPY 22 RS BR 208
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use in a course of study conducted by an institution which qualifies as a nonprofit 1
educational institution under KRS 139.495. The term "course materials" means only 2
those items specifically required of all students for a particular course but shall not 3
include notebooks, paper, pencils, calculators, tape recorders, or similar student 4
aids; 5
(17) Any property which has been certified as an alcohol production facility as defined in 6
KRS 247.910; 7
(18) Aircraft, repair and replacement parts therefor, and supplies, except fuel, for the 8
direct operation of aircraft in interstate commerce and used exclusively for the 9
conveyance of property or passengers for hire. Nominal intrastate use shall not 10
subject the property to the taxes imposed by this chapter; 11
(19) Any property which has been certified as a fluidized bed energy production facility 12
as defined in KRS 211.390; 13
(20) (a) 1. Any property to be incorporated into the construction, rebuilding, 14
modification, or expansion of a blast furnace or any of its components or 15
appurtenant equipment or structures as part of an approved supplemental 16
project, as defined by KRS 154.26-010; and 17
2. Materials, supplies, and repair or replacement parts purchased for use in 18
the operation and maintenance of a blast furnace and related carbon 19
steel-making operations as part of an approved supplemental project, as 20
defined by KRS 154.26-010. 21
(b) The exemptions provided in this subsection shall be effective for sales made: 22
1. On and after July 1, 2018; and 23
2. During the term of a supplemental project agreement entered into 24
pursuant to KRS 154.26-090; 25
(21) Beginning on October 1, 1986, food or food products purchased for human 26
consumption with food coupons issued by the United States Department of 27 UNOFFICIAL COPY 22 RS BR 208
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Agriculture pursuant to the Food Stamp Act of 1977, as amended, and required to 1
be exempted by the Food Security Act of 1985 in order for the Commonwealth to 2
continue participation in the federal food stamp program; 3
(22) Machinery or equipment purchased or leased by a business, industry, or 4
organization in order to collect, source separate, compress, bale, shred, or otherwise 5
handle waste materials if the machinery or equipment is primarily used for recycling 6
purposes; 7
(23) Ratite birds and eggs to be used in an agricultural pursuit for the breeding and 8
production of ratite birds, feathers, hides, breeding stock, eggs, meat, and ratite by-9
products, and the following items used in this agricultural pursuit: 10
(a) Feed and feed additives; 11
(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; 12
(c) On-farm facilities, including equipment, machinery, attachments, repair and 13
replacement parts, and any materials incorporated into the construction, 14
renovation, or repair of the facilities. The exemption shall apply to incubation 15
systems, egg processing equipment, waterer and feeding systems, brooding 16
systems, ventilation systems, alarm systems, and curtain systems. In addition, 17
the exemption shall apply whether or not the seller is under contract to deliver, 18
assemble, and incorporate into real estate the equipment, machinery, 19
attachments, repair and replacement parts, and any materials incorporated into 20
the construction, renovation, or repair of the facilities; 21
(24) Embryos and semen that are used in the reproduction of livestock, if the products of 22
these embryos and semen ordinarily constitute food for human consumption, and if 23
the sale is made to a person engaged in the business of farming; 24
(25) Llamas and alpacas to be used as beasts of burden or in an agricultural pursuit for 25
the breeding and production of hides, breeding stock, fiber and wool products, meat, 26
and llama and alpaca by-products, and the following items used in this pursuit: 27 UNOFFICIAL COPY 22 RS BR 208
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(a) Feed and feed additives; 1
(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; 2
and 3
(c) On-farm facilities, including equipment, machinery, attachments, repair and 4
replacement parts, and any materials incorporated into the construction, 5
renovation, or repair of the facilities. The exemption shall apply to waterer 6
and feeding systems, ventilation systems, and alarm systems. In addition, the 7
exemption shall apply whether or not the seller is under contract to deliver, 8
assemble, and incorporate into real estate the equipment, machinery, 9
attachments, repair and replacement parts, and any materials incorporated into 10
the construction, renovation, or repair of the facilities; 11
(26) Baling twine and baling wire for the baling of hay and straw; 12
(27) Water sold to a person regularly engaged in the business of farming and used in the: 13
(a) Production of crops; 14
(b) Production of milk for sale; or 15
(c) Raising and feeding of: 16
1. Livestock or poultry, the products of which ordinarily constitute food for 17
human consumption; or 18
2. Ratites, llamas, alpacas, buffalo, cervids or aquatic organisms; 19
(28) Buffalos to be used as beasts of burden or in an agricultural pursuit for the 20
production of hides, breeding stock, meat, and buffalo by-products, and the 21
following items used in this pursuit: 22
(a) Feed and feed additives; 23
(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; 24
(c) On-farm facilities, including equipment, machinery, attachments, repair and 25
replacement parts, and any materials incorporated into the construction, 26
renovation, or repair of the facilities. The exemption shall apply to waterer 27 UNOFFICIAL COPY 22 RS BR 208
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and feeding systems, ventilation systems, and alarm systems. In addition, the 1
exemption shall apply whether or not the seller is under contract to deliver, 2
assemble, and incorporate into real estate the equipment, machinery, 3
attachments, repair and replacement parts, and any materials incorporated into 4
the construction, renovation, or repair of the facilities; 5
(29) Aquatic organisms sold directly to or raised by a person regularly engaged in the 6
business of producing products of aquaculture, as defined in KRS 260.960, for sale, 7
and the following items used in this pursuit: 8
(a) Feed and feed additives; 9
(b) Water; 10
(c) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; 11
and 12
(d) On-farm facilities, including equipment, machinery, attachments, repair and 13
replacement parts, and any materials incorporated into the construction, 14
renovation, or repair of the facilities and, any gasoline, special fuels, liquefied 15
petroleum gas, or natural gas used to operate the facilities. The exemption 16
shall apply, but not be limited to: waterer and feeding systems; ventilation, 17
aeration, and heating systems; processing and storage systems; production 18
systems such as ponds, tanks, and raceways; harvest and transport equipment 19
and systems; and alarm systems. In addition, the exemption shall apply 20
whether or not the seller is under contract to deliver, assemble, and 21
incorporate into real estate the equipment, machinery, attachments, repair and 22
replacement parts, and any materials incorporated into the construction, 23
renovation, or repair of the facilities; 24
(30) Members of the genus cervidae permitted by KRS Chapter 150 that are used for the 25
production of hides, breeding stock, meat, and cervid by-products, and the 26
following items used in this pursuit: 27 UNOFFICIAL COPY 22 RS BR 208
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(a) Feed and feed additives; 1
(b) Insecticides, fungicides, herbicides, rodenticides, and other chemicals; and 2
(c) On-site facilities, including equipment, machinery, attachments, repair and 3
replacement parts, and any materials incorporated into the construction, 4
renovation, or repair of the facilities. In addition, the exemption shall apply 5
whether or not the seller is under contract to deliver, assemble, and 6
incorporate into real estate the equipment, machinery, attachments, repair and 7
replacement parts, and any materials incorporated into the construction, 8
renovation, or repair of the facilities; 9
(31) (a) Repair or replacement parts for the direct operation or maintenance of a motor 10
vehicle, including any towed unit, used exclusively in interstate commerce for 11
the conveyance of property or passengers for hire, provided the motor vehicle 12
is licensed for use on the highway and its declared gross vehicle weight with 13
any towed unit is forty-four thousand and one (44,001) pounds or greater. 14
Nominal intrastate use shall not subject the property to the taxes imposed by 15
this chapter; 16
(b) Repair or replacement parts for the direct operation and maintenance of a 17
motor vehicle operating under a charter bus certificate issued by the 18
Transportation Cabinet under KRS Chapter 281, or under similar authority 19
granted by the United States Department of Transportation; and 20
(c) For the purposes of this subsection, "repair or replacement parts" means tires, 21
brakes, engines, transmissions, drive trains, chassis, body parts, and their 22
components. "Repair or replacement parts" shall not include fuel, machine 23
oils, hydraulic fluid, brake fluid, grease, supplies, or accessories not essential 24
to the operation of the motor vehicle itself, except when sold as part of the 25
assembled unit, such as cigarette lighters, radios, lighting fixtures not 26
otherwise required by the manufacturer for operation of the vehicle, or tool or 27 UNOFFICIAL COPY 22 RS BR 208
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utility boxes;[ and] 1
(32) Food donated by a retail food establishment or any other entity regulated under KRS 2
217.127 to a nonprofit organization for distribution to the needy; and 3
(33) (a) Firearms and ammunition sold or purchased on or after August 1, 2022, 4
and on or before July 31, 2026. 5
(b) On or before August 1, 2023, and on or before each August 1 thereafter as 6
long as the exemption applies, the department shall report to the Interim 7
Joint Committee on Appropriations and Revenue the total amount of tax 8
exemption that has been claimed for the immediately preceding fiscal year 9
and the total cumulative amount of the exemption claimed. 10
Section 3. KRS 131.190 is amended to read as follows: 11
(1) No present or former commissioner or employee of the department, present or 12
former member of a county board of assessment appeals, present or former property 13
valuation administrator or employee, present or former secretary or employee of the 14
Finance and Administration Cabinet, former secretary or employee of the Revenue 15
Cabinet, or any other person, shall intentionally and without authorization inspect or 16
divulge any information acquired by him or her of the affairs of any person, or 17
information regarding the tax schedules, returns, or reports required to be filed with 18
the department or other proper officer, or any information produced by a hearing or 19
investigation, insofar as the information may have to do with the affairs of the 20
person's business. 21
(2) The prohibition established by subsection (1) of this section shall not extend to: 22
(a) Information required in prosecutions for making false reports or returns of 23
property for taxation, or any other infraction of the tax laws; 24
(b) Any matter properly entered upon any assessment record, or in any way made 25
a matter of public record; 26
(c) Furnishing any taxpayer or his or her properly authorized agent with 27 UNOFFICIAL COPY 22 RS BR 208
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information respecting his or her own return; 1
(d) Testimony provided by the commissioner or any employee of the department 2
in any court, or the introduction as evidence of returns or reports filed with the 3
department, in an action for violation of state or federal tax laws or in any 4
action challenging state or federal tax laws; 5
(e) Providing an owner of unmined coal, oil or gas reserves, and other mineral or 6
energy resources assessed under KRS 132.820, or owners of surface land 7
under which the unmined minerals lie, factual information about the owner's 8
property derived from third-party returns filed for that owner's property, under 9
the provisions of KRS 132.820, that is used to determine the owner's 10
assessment. This information shall be provided to the owner on a confidential 11
basis, and the owner shall be subject to the penalties provided in KRS 12
131.990(2). The third-party filer shall be given prior notice of any disclosure 13
of information to the owner that was provided by the third-party filer; 14
(f) Providing to a third-party purchaser pursuant to an order entered in a 15
foreclosure action filed in a court of competent jurisdiction, factual 16
information related to the owner or lessee of coal, oil, gas reserves, or any 17
other mineral resources assessed under KRS 132.820. The department may 18
promulgate an administrative regulation establishing a fee schedule for the 19
provision of the information described in this paragraph. Any fee imposed 20
shall not exceed the greater of the actual cost of providing the information or 21
ten dollars ($10); 22
(g) Providing information to a licensing agency, the Transportation Cabinet, or 23
the Kentucky Supreme Court under KRS 131.1817; 24
(h) Statistics of gasoline and special fuels gallonage reported to the department 25
under KRS 138.210 to 138.448; 26
(i) Providing any utility gross receipts license tax return information that is 27 UNOFFICIAL COPY 22 RS BR 208
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necessary to administer the provisions of KRS 160.613 to 160.617 to 1
applicable school districts on a confidential basis; 2
(j) Providing documents, data, or other information to a third party pursuant to an 3
order issued by a court of competent jurisdiction; or 4
(k) Providing information to the Legislative Research Commission under: 5
1. KRS 139.519 for purposes of the sales and use tax refund on building 6
materials used for disaster recovery; 7
2. KRS 141.436 for purposes of the energy efficiency products credits; 8
3. KRS 141.437 for purposes of the ENERGY STAR home and the 9
ENERGY STAR manufactured home credits; 10
4. KRS 141.383 for purposes of the film industry incentives; 11
5. KRS 154.26-095 for purposes of the Kentucky industrial revitalization 12
tax credits and the job assessment fees; 13
6. KRS 141.068 for purposes of the Kentucky investment fund; 14
7. KRS 141.396 for purposes of the angel investor tax credit; 15
8. KRS 141.389 for purposes of the distilled spirits credit; 16
9. KRS 141.408 for purposes of the inventory credit; 17
10. KRS 141.390 for purposes of the recycling and composting credit; 18
11. KRS 141.3841 for purposes of the selling farmer tax credit; 19
12. KRS 141.4231 for purposes of the renewable chemical production tax 20
credit; 21
13. KRS 141.524 for purposes of the Education Opportunity Account 22
Program tax credit; 23
14. KRS 141.398 for purposes of the development area tax credit;[ and] 24
15. KRS 139.516 for the purposes of the sales and use tax exemption on the 25
commercial mining of cryptocurrency; and 26
16. Section 2 of this Act for the purposes of the sales and use tax 27 UNOFFICIAL COPY 22 RS BR 208
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exemption on firearms and ammunition. 1
(3) The commissioner shall make available any information for official use only and on 2
a confidential basis to the proper officer, agency, board or commission of this state, 3
any Kentucky county, any Kentucky city, any other state, or the federal government, 4
under reciprocal agreements whereby the department shall receive similar or useful 5
information in return. 6
(4) Access to and inspection of information received from the Internal Revenue Service 7
is for department use only, and is restricted to tax administration purposes. 8
Information received from the Internal Revenue Service shall not be made available 9
to any other agency of state government, or any county, city, or other state, and shall 10
not be inspected intentionally and without authorization by any present secretary or 11
employee of the Finance and Administration Cabinet, commissioner or employee of 12
the department, or any other person. 13
(5) Statistics of crude oil as reported to the department under the crude oil excise tax 14
requirements of KRS Chapter 137 and statistics of natural gas production as 15
reported to the department under the natural resources severance tax requirements 16
of KRS Chapter 143A may be made public by the department by release to the 17
Energy and Environment Cabinet, Department for Natural Resources. 18
(6) Notwithstanding any provision of law to the contrary, beginning with mine-map 19
submissions for the 1989 tax year, the department may make public or divulge only 20
those portions of mine maps submitted by taxpayers to the department pursuant to 21
KRS Chapter 132 for ad valorem tax purposes that depict the boundaries of mined-22
out parcel areas. These electronic maps shall not be relied upon to determine actual 23
boundaries of mined-out parcel areas. Property boundaries contained in mine maps 24
required under KRS Chapters 350 and 352 shall not be construed to constitute land 25
surveying or boundary surveys as defined by KRS 322.010 and any administrative 26
regulations promulgated thereto. 27 UNOFFICIAL COPY 22 RS BR 208
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Section 4. This Act shall take effect August 1, 2022. 1