services and communications services -- Rates -- Collection of tax from purchaser prohibited -- Exclusion for municipal utility.
(1) A tax is hereby imposed on the gross revenues received by all providers.
(2) The tax rate shall be:
(a) Two and four-tenths percent (2.4%) of the gross revenues received for the provision of multichannel video programming service provided to a person whose place of primary use is in this state, billed on or after January 1, 2006; and
(b) One and three-tenths percent (1.3%) of the gross revenues received for the provision of communications services, as sourced under the provisions of KRS 136.605, billed on or after January 1, 2006.
(3) The provider shall not collect the tax directly from the purchaser or separately state the tax on the bill to the purchaser.
(4) (a) The tax imposed by this section shall apply to all providers except a municipal utility. "Municipal utility" as used in this section means a utility owned, operated, and controlled directly or indirectly by a city. (b) To the extent that the provisions of KRS Chapter 279 are inconsistent with KRS 136.600 to 136.660, KRS 136.600 to 136.660 shall control. Effective: January 1, 2015 History: Amended 2014 Ky. Acts ch. 92, sec. 219, effective January 1, 2015. -- Amended 2007 Ky. Acts ch. 141, sec. 14, effective July 1, 2007. -- Amended 2006 Ky. Acts ch. 6, sec. 4, effective March 6, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 96, effective January 1, 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.
Notes of Decisions
Dana's R.R. Supply v. Attorney Gen., State of Florida, 807 F.3d 1235 (11th Cir. 2015).
· cites it 2× “at 501 (citing Ky. Rev. Stat. Ann. § 136.616 (2005)). Given the dual nature of Kentucky’s “no-stating-the-tax clause”—a law “that draws its heritage as much from protests over the Townshend Acts as from the Wealth of Nations”—Judge Sutton, writing for the majority, confessed…”
Directv, Inc. v. Treesh, 469 F. Supp. 2d 425 (E.D. Ky. 2006).
· cites it 4× “272 § 96(l),(2)(a)(codified at KRS § 136.616(1), (2)(a)). Unlike the excise tax, the provider is prohibited from collecting the 2.”
Bowers v. Windstream Kentucky East, LLC., 709 F. Supp. 2d 526 (W.D. Ky. 2010).
· cites it 8× “See KRS § 136.616. As originally passed, the statute prohibited telecommunications providers from collecting the tax directly from the customer or separately stating the tax on the customer’s bill.”
Lamar Advantage GP Co. v. City of Cincinnati, 114 N.E.3d 805 (Oh. Ct. Com. Pl., Hamilton 2018).
“616 (3) ); though less succinct, the no-stating-the-tax provision sub judice is similarly stated: The tax shall not be stated or charged separately from the rent or other consideration paid by an advertiser for use or occupancy of an outdoor advertising sign or shown separately…”
— Ky. Rev. Stat. § 136.616(1) — 1 case
Directv, Inc. v. Treesh, 469 F. Supp. 2d 425 (E.D. Ky. 2006).
“272 § 96(l),(2)(a)(codified at KRS § 136.616(1), (2)(a)). Unlike the excise tax, the provider is prohibited from collecting the 2.”
— Ky. Rev. Stat. § 136.616(3) — 3 cases
Directv, Inc. v. Treesh, 469 F. Supp. 2d 425 (E.D. Ky. 2006).
“272 § 96(l),(2)(a)(codified at KRS § 136.616(1), (2)(a)). Unlike the excise tax, the provider is prohibited from collecting the 2.”
Bowers v. Windstream Kentucky East, LLC., 709 F. Supp. 2d 526 (W.D. Ky. 2010).
“See KRS § 136.616. As originally passed, the statute prohibited telecommunications providers from collecting the tax directly from the customer or separately stating the tax on the customer’s bill.”
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