01/12/2006 12:00AM

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Two Kentucky state representatives have filed a bill in the legislature to eliminate Kentucky's 6 percent sales tax on horse sales, including horses claimed out of races. According to a report in the Louisville Courier-Journal, state revenue officials say the proposal, whose proponents seek more investors in the state's horse business, could reduce Kentucky's tax revenue by $2 million to $3 million annually. . . . Fasig-Tipton has cataloged more than 740 horses for its Feb. 12-13 winter mixed auction in Lexington, Ky. The catalog includes 285 broodmares as well as yearlings, broodmare and racing prospects, and horses of racing age. . . . Apprentice Martin Garcia, who trails Russell Baze by one victory in the Bay Meadows jockey standings, will be suspended eight days, from Jan. 19 to 28, for two infractions. Garcia was given a three-day suspension for his ride in Sunday's sixth race when he was disqualified from third to fifth for interference, and a five-day ban after his mount was disqualified from third to seventh in Wednesday's fifth race for interference.