Excluded from the additional taxes imposed by KRS 139.200 and 139.310 are gross receipts: (1) Derived from sales of and the storage, use, or other consumption of tangible personal property purchased for use in the performance of a lump -sum, fixed -fee contract executed on or before March 9, 1990; (2) Derived from sales made under fixed price sales contracts executed on or before March 9, 1990, provided the contract specifies a five percent (5%) sales tax rate; and (3) Derived from a lease or rental agreement entered into on or before March 9, 1990.
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