For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Excise tax -- Multichannel video programming services -- Rate-sourcing rule

KRS 136.604
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
136.604. Excise tax -- Multichannel video programming services -- Rate-sourcing rule (1) An excise tax is hereby imposed on the retail purchase of multichannel video programming service provided to a person whose place of primary use is in this state, regardless of where or to whom those services are billed or paid. (2) The multichannel video programming excise tax rate shall be three percent (3%) of the sales price charged for multichannel video programming service that is billed on or after January 1, 2006. (3) Providers shall source multichannel video programming services to the end user's place of primary use. Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 90, effective January 1, 2006
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28583Fetched: 10/20/2026

Starting a business in Kentucky? Kentucky LLC guide: costs and requirements