statute.aspx?id=58185 ↗

A copy archived by OpenTaxRate, as fetched; the original is linked above and may have changed since.

KY delivery.taxable_goods from 2004-07-01
“Delivery charges, which are defined as charges by …”
KY food.catering from 2007-07-01
“Charges by the retailer for any services necessary …”
KY software.custom.development from 2004-07-01 to 2022-12-31
“Computer software, including prewritten upgrades, that are not …”
“"Tangible personal property" means personal property which may …”
KY software.custom.development from 2023-01-01
“Computer software, including prewritten upgrades, that are not …”
“"Tangible personal property" means personal property which may …”
KY software.custom.modification from 2004-07-01
“unless there is a reasonable, separately stated charge …”
“"Tangible personal property" means personal property which may …”
KY software.prewritten from 2004-07-01
“"Tangible personal property" means personal property which may …”
KY software.saas from 2023-01-01
“"Prewritten computer software access services" means the right …”