243.886 Reimbursement for collecting and reporting -- Microbrewery that pays wholesale sales tax not entitled to reimbursement. To reimburse himself for the cost of collecting and reporting the tax, each person required to pay and report the tax levied by KRS 243.884, other than a microbrewery, shall deduct on each report one percent (1%) of the tax due, provided the amount due is not delinquent at the time of payment. A microbrewery that reports and pays the wholesale sales tax levied by KRS 243.884 in accordance with KRS 243.157 shall not be entitled to deduct one percent (1%) of the tax due. Effective: July 14, 2018 History: Amended 2018 Ky. Acts ch. 16, sec. 4, effective July 14, 2018. -- Created 1982 Ky. Acts ch. 390, sec. 7, effective June 1, 1982. Legislative Research Commission Note (11/5/90). The text of this section originated in Senate Committee Substitute No. 2 for 1982 House Bill 571, see 1982 Senate Journal 2026. In this substitute, Section 4 had two subsections. Floor Amendment No. 4 to this substitute deleted subsection (1) of Section 4 and removed (2) from the remainder of the text. See 1982 Senate Journal 2207-08. The Senate adopted these two items in its treatment of House Bill 571, see 1982 Senate Journal 2212, and the Free Conference Committee Report on House Bill 571 subsequently also incorporated this language, see 1982 Senate Journal 2415, 1982 House Journal 3258- 3259. It was in this form that House Bill 571 passed both Houses. See 1982 Senate Journal 2425, 1982 House Journal 3259. For this reason, the words "subsection (2) of" that appeared before KRS 243.884 were retained in this section by a manifest clerical error in failing to make the necessary conforming amendment. These words have been deleted by the Reviser of Statutes pursuant to KRS 7.136.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.