Ky. Rev. Stat. » Chapter 136
Kentucky Revised Statutes

Ky. Rev. Stat. § 136.604 (2026)

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

✓ current as of May 2026
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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

Notes of Decisions
Cited in 3 cases, 2006–2017 · leading case: Lori Hudson Flanery in Her Off. Capacity as Sec'y of the Fin. & Admin. Cabinet, Commonwealth of Kentucky v. City of Florence, Kentucky, 520 S.W.3d 355 (Ky. 2017).
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Lori Hudson Flanery in Her Off. Capacity as Sec'y of the Fin. & Admin. Cabinet, Commonwealth of Kentucky v. City of Florence, Kentucky, 520 S.W.3d 355 (Ky. 2017). · cites it 4× “3% tax on the gross revenues received by providers of communications services, KRS 136.604 and KRS 136.616. These provisions effectively impose_a 5.”
Directv, Inc. v. Treesh, 469 F. Supp. 2d 425 (E.D. Ky. 2006). · cites it 4× “272 § 90(1) (codified at KRS § 136.604(1)). The amendments define “multichannel video programming service” as “cable service and satellite broadcast and wireless cable service.”
Kentucky Catv Ass'n, Inc. D/B/A Kentucky Cable Telecomm. Ass'n, Inc. v. City of Florence, Kentucky (Ky. 2017). “” KRS 136.604. Furthermore, the General Assembly required the programming providers to collect the tax from the purchasers and to remit the proceeds, less compensation for collecting the tax, to the Commonwealth.”
— Ky. Rev. Stat. § 136.604(1) — 1 case
Directv, Inc. v. Treesh, 469 F. Supp. 2d 425 (E.D. Ky. 2006). “272 § 90(1) (codified at KRS § 136.604(1)). The amendments define “multichannel video programming service” as “cable service and satellite broadcast and wireless cable service.”
— Ky. Rev. Stat. § 136.604(2) — 1 case
Directv, Inc. v. Treesh, 469 F. Supp. 2d 425 (E.D. Ky. 2006). “272 § 90(1) (codified at KRS § 136.604(1)). The amendments define “multichannel video programming service” as “cable service and satellite broadcast and wireless cable service.”
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