Kentucky has enacted legislation that makes changes to the state’s sales and use tax definition of “prewritten computer software.” The amended definition clarifies that the combining of two or more prewritten computer software programs or portions thereof does not cause the combination to be other than prewritten computer software. The amended definition also excludes custom modifications or enhancements to prewritten computer software when there is a reasonable, separately stated charge on an invoice or other statement of the price to the purchaser for the modification or enhancement. (H.B. 487, Laws 2018, effective April 26, 2018)