HB 461 (BR 1789) - H. Moberly, L. Clark
AN ACT relating to revenue and taxation.
Amend KRS 136.070, 141.010, 141.040, and 141. 206 to change the corporate license tax and corporate and partnership income tax nexus standard from "physical presence" to "doing business" in Kentucky; define "doing business;" Amend KRS 139.340 to expand the sales and use tax nexus standard to include remote sellers that have a physical presence in Kentucky through agents or representatives; make conforming changes.
Jan 23-introduced in House
Jan 24-to Appropriations and Revenue (H)