CCH (cch.taxgroup.com) reports:
Kentucky provisions are amended to conform with recent changes to the Streamlined Sales and Use Tax (SST) Agreement. The SST conformity legislation signed by Gov. Steve Beshear most notably adopts the Agreement's set of definitions for digital products while continuing Kentucky's application of sales and use taxes to sales and uses of such products. Details concerning the legislation were previously reported. (TAXDAY, 2009/03/16, S.13; TAXDAY, 2009/03/02, S.7) Provisions pertaining to software maintenance contracts previously contained in the bill have been removed.
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