Exemptions
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139.470 Exempt Transactions
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139.471 Transactions Excluded from Additional Tax
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139.472 Exemption for Certain Medical Items
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139.474 State Owned and Operated College Bookstores Competing with off-Campus Privately Operated Stores Subject to Tax—Repealed
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139.480 Property Exempt (Effective Until January 1, 2025)
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139.481 Agriculture Exemption License Number Required for Exemption; Eligibility for Application; Documentation to Seller for Receipt of Exemption; Administrative Regulations; Expiration and Renewal of Exemption Number; Searchable Database of Agriculture Exemption Numbers
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139.482 Historical Sites
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139.483 Exemption of Vessels and Maritime Supplies
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139.484 Exemption of Moneys Paid for Lease or Rental of Films by Commercial Motion Picture Theaters
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139.485 Exemption of Food Items; Definitions
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139.486 Sale, Use, Storage, or Consumption of “Industrial Machinery”; Definitions for Section
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139.487 Exemption of Industrial Machinery—Repealed
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139.488 Determination of Presumption of Out-of-State Sale, Use, Storage or Consumption—Repealed
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139.490 Purchaser's Liability for Using Property in Other than Exempt Way After Certification—Repealed
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139.495 Application of Taxes to Resident Nonprofit Institutions and to Certain Limited Liability Companies; Exemptions; Refund
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139.496 Exemption of Certain Sales
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139.497 Exemption for Sales by Schools, School-Sponsored Clubs and Organizations or Affiliated Groups, Certain Nonprofit Educational Youth Programs, and Federally Chartered Education-Related Corporation at Annual National Convention Held in State
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139.498 Exemption for Sale of Admissions and Fundraising Event Sales by Nonprofit Organizations
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139.500 Exemption from Use Tax of Property Subject to Sales or Gasoline Tax
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139.505 Refundable Credit of Portion of Sales Tax Paid on Interstate Business Communications Service
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139.510 Use Tax Credit for Sales Tax Paid in Another State Under Reciprocal Arrangement; Tax Credit for Taxes Paid in Another State on Communications Service
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139.512 Refundable Sales and Use Tax Credit
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139.515 Sales Tax Refund Program for Qualifying Signature Projects
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139.516 Exemption for Sale or Purchase of Electricity Used in Commercial Mining of Cryptocurrency
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139.517 Sales Tax Incentive for Alternative Fuel, Gasification, and Renewable Energy Facilities
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139.518 Sales or Use Tax Refund on Energy-Efficiency Products Used at Manufacturing Plant
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139.519 Sales and Use Tax Refund on Building Materials Used for Disaster Recovery
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139.520 Inapplicability of Other Statutory Exemptions
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139.530 Sales and Use Taxes Are in Addition to Other Taxes
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139.531 Application of Taxes to Horse Industry
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139.5313 Application of Taxes to Mortuary Industry
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139.532 Applicability of Sales or Use Tax to Gross Receipts from Various Sources—Repealed
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139.533 Sales Tax Rebate on Sales of Admissions and Tangible Personal Property at Governmental Facility; Limitation Beginning July 1, 2020
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139.534 Tax Refund for Purchases and Operation of Certain Communications and Computer Systems Costing $100 Million or More
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139.535 Sales and Use Tax Incentive for Approved Companies on Qualifying Purchases for Economic Development Projects Approved Under KRS 154.31–030
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139.536 Tourism Attraction Project Credit Against Sales Tax
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139.537 Exemption for Coal-Based near Zero Emission Power Plant