To prevent actual multistate taxation of a multichannel video programming service subject to taxation under KRS 136.604, any provider or purchaser, upon proof that the provider or purchaser has paid a tax in another state on the same multichannel video programming service, shall be allowed a credit against the tax imposed by KRS 136.604 to the extent of the amount of the tax legally paid in the other state.
KRS 136.610
Created 2005, Ky. Acts ch. 168, sec. 93, effective1/1/2006.