CHAPTER 161 1
CHAPTER 161
( HB 757 )
AN ACT relating to revenue measures and declaring an emergency.
Be it enacted by the General Assembly of the Commonwealth of Kentucky:
Section 1. KRS 139.450 is amended to read as follows:
(1) It shall be presumed that:
(a) Tangible personal property shipped or brought to this state by the purchaser;[ or]
(b) Digital property delivered or transferred electronically into this state; or
(c) A service provided to a purchaser in this state;