To prevent actual multistate taxation of gross revenues for the provision of multichannel video programming service or communications service subject to tax under KRS
136.616, any provider, upon proof that the provider has paid a tax in another state for provision of the same multichannel video programming service or communications service to the same customer, shall be allowed a credit against the tax imposed by KRS

Terms Used In Kentucky Statutes 136.617

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

136.616 to the extent of the amount of the tax legally paid in the other state.
Effective: March 6, 2006
History: Created 2006 Ky. Acts ch. 6, sec. 2, effective March 6, 2006.
Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 26, provides that this section applies retroactively to January 1, 2006.