Exclusions from additional taxable services

(1) Excluded from the additional taxable services imposed by KRS 139.200(2)(q) to (ax) are gross receipts derived from: (a) Sales of the services in fulfillment of a lump-sum, fixed-fee contract or a fixed price sales contract executed on or before February 25, 2022; and (b) A lease or rental agreement entered into on or before February 25, 2022. (2) Excluded from the additional taxable services imposed by KRS 139.200(2)(a) are gross receipts derived from: (a) Sales of the services in fulfillment of a lump-sum, fixed-fee contract or a fixed price sales contract executed on or before February 25, 2026; and (b) A lease or rental agreement entered into on or before February 25, 2026.