Kentucky House Bill 354 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 3-0)
Status: Passed on March 26 2019 - 100% progression
Action: 2019-03-26 - signed by Governor (KY Acts ch.151)
Text: Latest bill text (Enrolled) [PDF]

Amend KRS 132.010 to define terms related to qualified heavy equipment; amend KRS 132.020 to assess qualified heavy equipment at a rate of 15 cents upon each $100 of value and reorder other property by the tax rates imposed; amend 132.360 to allow a 60-day protest period for property tax; amend various KRS sections to make technical corrections and conforming changes; create a new section of KRS Chapter 139 to prohibit class actions against a marketplace provider on behalf of purchasers; amend KRS 139.010 to create and amend definitions of marketplace providers, admissions, and marketplace retailer; amend KRS 139.200 to exclude admissions charged by nonprofit educational, charitable, or religious institutions exempt from taxation under Internal Revenue Code Section 501(c)(3) and to clarify that small animal veterinary services exclude services for poultry; amend KRS 139.260 to allow acceptance of a resale certificate for certain services; Amend KRS 139.270, 139.280, and 139.340 to conform; amend KRS 139.450 to require a marketplace provider to collect and remit sales tax; amend KRS 139.480, 160.613, and 160.6131 to clarify who is a toller; amend KRS 139.495 to exempt the sales of admissions by nonprofit educational, charitable, or religious institutions exempt from tax under Internal Revenue Code Section 501(c)(3); create a new section of KRS Chapter 139 to exempt the first $10,000 of sales in a calendar year made by nonprofit civic, governmental, or other nonprofit organizations; amend KRS 139.550 and 139.720 to conform; amend KRS 141.010 to update to the Internal Revenue Code reference date for 2019 and clarify the provisions for 2018; amend KRS 141.170 to allow one additional month for an extension of time to file a corporation income tax return; amend KRS 241.010 to expand the definition of a small farm winery to include a winery that produces no more than 500,000 gallons in a calendar year; amend KRS 243.884 to clarify that sales made by a small farm winery during a calendar year of the first 50,000 gallons of wine are exempt; amend various sections in KRS Chapters 141 and 154 to make technical corrections and conforming changes; repeal KRS 136.078, 136.090, and 136.100.

AN ACT relating to taxation and declaring an emergency.

Rep. Steven Rudy [R]

Rep. Lynn Bechler [R]

Rep. Steve Sheldon [R]

2019-03-13 - House - House: Third Reading RCS# 326 (Y: 87 N: 8 NV: 0 Abs: 5) [PASS]
2019-03-13 - Senate - Senate: Third Reading RSN# 974 (Y: 34 N: 3 NV: 0 Abs: 0) [PASS]
2019-03-04 - Senate - Senate: Third Reading W/scs1 RSN# 906 (Y: 33 N: 0 NV: 0 Abs: 4) [PASS]
2019-02-21 - House - House: Third Reading RCS# 91 (Y: 96 N: 4 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2019-03-26	House	signed by Governor (KY Acts ch.151)
2019-03-14	House	delivered to Governor
2019-03-14	House	enrolled, signed by President of the Senate
2019-03-14	House	enrolled, signed by Speaker of the House
2019-03-13	House	Bill passed 87-8 with FCCR (1)
2019-03-13	House	Free Conference Committee report adopted in House
2019-03-13	House	placed in the Orders of the Day
2019-03-13	House	taken from Rules
2019-03-13	House	Free Conference Committee report filed in House
2019-03-13	House	to Rules (H)
2019-03-13	House	received in House
2019-03-13	Senate	Bill passed 34-3
2019-03-13	Senate	Free Conference Committee report adopted in Senate
2019-03-13	Senate	posted for passage for consideration of Free Conference Report on Wednesday, March 13, 2019
2019-03-13	Senate	Free Conference Committee report filed in Senate
2019-03-06	Senate	Free Conference Committee appointed in House and Senate
2019-03-06	Senate	Conference Committee report adopted in House and Senate
2019-03-06	Senate	Conference Committee report filed in House and Senate
2019-03-05	Senate	Conference Committee appointed in House and Senate
2019-03-05	Senate	Senate refused to recede from Committee Substitute (1)
2019-03-05	Senate	posted for passage for receding from Senate Committee Substitute (1)
2019-03-05	Senate	received in Senate
2019-03-05	House	House refused to concur in Senate Committee Substitute (1)
2019-03-05	House	posted for passage for concurrence in Senate Committee Substitute (1)
2019-03-05	House	taken from Rules
2019-03-04	House	to Rules (H)
2019-03-04	House	received in House
2019-03-04	Senate	Bill passed 33-0 with Committee Substitute (1)
2019-03-04	Senate	floor amendments (1) and (2) ruled out of order
2019-03-04	Senate	3rd reading
2019-03-04	Senate	posted for passage in the Regular Orders of the Day for Monday, March 4, 2019
2019-03-04	Senate	reported favorably, to Rules with Committee Substitute (1)
2019-03-01	Senate	floor amendment (1) and (2) filed
2019-03-01	Senate	returned to Appropriations & Revenue (S)
2019-03-01	Senate	2nd reading
2019-03-01	Senate	taken from Appropriations & Revenue (S)
2019-02-28	Senate	returned to Appropriations & Revenue (S)
2019-02-28	Senate	1st reading
2019-02-28	Senate	taken from Appropriations & Revenue (S)
2019-02-26	Senate	to Appropriations & Revenue (S)
2019-02-22	Senate	received in Senate
2019-02-21	House	3rd reading, passed 96-4 with Committee Substitute (1)
2019-02-21	House	floor amendments (2) and (4) filed to the Committee Substitute, floor amendment (3) filed to bill
2019-02-20	House	posted for passage in the Regular Orders of the Day for Thursday, February 21, 2019
2019-02-20	House	2nd reading, to Rules
2019-02-19	House	reported favorably, 1st reading, to Calendar with Committee Substitute (1)
2019-02-14	House	posted in committee
2019-02-14	House	to Appropriations & Revenue (H)
2019-02-13	House	introduced in House

Type	Source
Summary	https://apps.legislature.ky.gov/record/19RS/hb354.html
Text	https://apps.legislature.ky.gov/recorddocuments/bill/19RS/hb354/orig_bill.pdf
Text	https://apps.legislature.ky.gov/recorddocuments/bill/19RS/hb354/bill.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/HCS1.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/note/19RS/hb354/HCS1FN.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/HFA1.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/HFA2.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/HFA3.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/HFA4.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/SFA1.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/SFA2.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/19RS/HB354/SCS1.pdf
Roll Call	https://apps.legislature.ky.gov/record/19RS/hb354/vote_history.pdf