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

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Page 1 of 1 136.604 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 <br>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 <br>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 <br>History: Created 2005 Ky. Acts ch. 168, sec. 90, effective January 1, 2006