Exempts religious institutions from sales and use tax on certain sales and purchases.
Kentucky HB101 amends the state's sales and use tax law to exempt religious institutions from tax on sales of tangible personal property, digital property, or services. It also exempts purchases of property designated as a brownfield site. The bill allows for refunds of tax collected on donated goods used for capital construction costs of new retail locations, provided certain conditions are met. Exemptions do not apply to sales generated by tourism development projects.
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