Kentucky DOR Publishes Sales Tax Facts Regarding Legislative Changes to Taxability of Services

The Kentucky Department of Revenue June 1 published sales tax facts on recent changes to sales and use taxes on services. The general effective date of these changes is Jan. 1. The publication includes: 1) owners and operators of multi-unit residential rental facilities, mobile home parks, or recreational vehicle parks may make a declaration of domicile on behalf of residents to qualify for the tax exemption; 2) marketing services are no longer subject to tax; 3) extended warranty services now include prewritten computer software access services in the list of taxable warranty contracts; 4) the definition of storage now includes ...