KRS § 139.484 Exemption of moneys paid for lease or rental of films by commercial motion picture theaters.
Commercial motion picture theaters may exclude film lease or rental payments from the tax base if the films are used only in the normal course of business, an admission fee is charged, and other applicable sales and use taxes are collected and remitted.
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- United States — Kentucky
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- en
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KRS § 139.484 Exemption of moneys paid for lease or rental of films by commercial motion picture theaters.
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