To prevent actual multistate taxation of a multichannel video programming service subject to taxation under KRS § 136.604, any provider or purchaser, upon proof that the provider or purchaser has paid a tax in another state on the same multichannel video programming service, shall be allowed a credit against the tax imposed by KRS § 136.604 to the extent of the amount of the tax legally paid in the other state.
Effective: January 1, 2006

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Terms Used In Kentucky Statutes 136.610

  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010

History: Created 2005 Ky. Acts ch. 168, sec. 93, effective January 1, 2006.