136.600 Purpose of KRS 136.600 to 136.660 and 132.825.

164 words·~1 min read·/ky/chapter-136/136-600

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The General Assembly hereby finds that the enactment of the tax and distribution system created by KRS 132.825 and 136.600 to 136.660:

(1)Addresses an important state interest in providing a fair, efficient, and uniform

method for taxing communications services sold in this Commonwealth;

(2)Overcomes limitations placed upon the taxation of communications service by

federal legislation that has resulted in inequities and unfairness among providers

and consumers of similar services in the Commonwealth;

(3)Simplifies an existing system that includes a myriad of levies, fees, and rates

imposed at all levels of government, making it easier for communications providers

to understand and comply with the provisions of the law;

(4)Provides enough flexibility to address future changes brought about by industry

deregulation, convergence of service offerings, and continued technological

advances in communications; and

(5)Enhances administrative efficiency for communications service providers, the state,

and local governments by drastically reducing the number of returns that must be

filed and processed on an annual basis.