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<![CDATA[139.480 Property exempt. Any other provision of this chapter to the contrary notwithstanding, the terms "sale at <br>retail," "retail sale," "use," "storage," and "consumption," as used in this chapter, shall not <br>include the sale, use, storage, or other consumption of: <br>(1) Locomotives or rolling stock, including materials for the construction, repair, or modification thereof, or fuel or supplies for the direct operation of locomotives and <br>trains, used or to be used in interstate commerce; (2) Coal for the manufacture of electricity; <br>(3) All energy or energy-producing fuels used in the course of manufacturing, processing, mining, or refining and any related distribution, transmission, and <br>transportation services for this energy that are billed to the user, to the extent that <br>the cost of the energy or energy-producing fuels used, and related distribution, <br>transmission, and transportation services for this energy that are billed to the user <br>exceed three percent (3%) of the cost of production. Cost of production shall be <br>computed on the basis of plant facilities which shall mean all permanent structures <br>affixed to real property at one (1) location; (4) Livestock of a kind the products of which ordinarily constitute food for human consumption, provided the sales are made for breeding or dairy purposes and by or <br>to a person regularly engaged in the business of farming; (5) Poultry for use in breeding or egg production; <br>(6) Farm work stock for use in farming operations; <br>(7) Seeds, the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business, and commercial fertilizer to be <br>applied on land, the products from which are to be used for food for human <br>consumption or are to be sold in the regular course of business; provided such sales <br>are made to farmers who are regularly engaged in the occupation of tilling and <br>cultivating the soil for the production of crops as a business, or who are regularly <br>engaged in the occupation of raising and feeding livestock or poultry or producing <br>milk for sale; and provided further that tangible personal property so sold is to be <br>used only by those persons designated above who are so purchasing; (8) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals to be used in the production of crops as a business, or in the raising and feeding of <br>livestock or poultry, the products of which ordinarily constitute food for human <br>consumption; (9) Feed, including pre-mixes and feed additives, for livestock or poultry of a kind the products of which ordinarily constitute food for human consumption; (10) Machinery for new and expanded industry; <br>(11) Farm machinery. As used in this section, the term "farm machinery" means machinery used exclusively and directly in the occupation of tilling the soil for the <br>production of crops as a business, or in the occupation of raising and feeding <br>livestock or poultry or of producing milk for sale. The term "farm machinery," as <br>used in this section includes machinery, attachments, and replacements therefor, <br>repair parts, and replacement parts which are used or manufactured for use on, or in the operation of farm machinery and which are necessary to the operation of the <br>machinery, and are customarily so used; but this exemption shall not include <br>automobiles, trucks, trailers, and truck-trailer combinations; (12) Property which has been certified as a pollution control facility as defined in KRS 224.01-300, and all materials, supplies, and repair and replacement parts purchased <br>for use in the operation or maintenance of the facilities used specifically in the steel-<br>making process. The exemption provided in this subsection for materials, supplies, <br>and repair and replacement parts purchased for use in the operation of pollution <br>control facilities shall be effective for sales made through June 30, 1994; (13) Tombstones and other memorial grave markers; <br>(14) On-farm facilities used exclusively for grain or soybean storing, drying, processing, or handling. The exemption applies to the equipment, machinery, attachments, <br>repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (15) On-farm facilities used exclusively for raising poultry or livestock. The exemption shall apply to the equipment, machinery, attachments, repair and replacement parts, <br>and any materials incorporated into the construction, renovation, or repair of the <br>facilities. The exemption shall apply but not be limited to vent board equipment, <br>waterer and feeding systems, brooding systems, ventilation systems, alarm systems, <br>and curtain systems. In addition, the exemption shall apply whether or not the seller <br>is under contract to deliver, assemble, and incorporate into real estate the <br>equipment, machinery, attachments, repair and replacement parts, and any materials <br>incorporated into the construction, renovation, or repair of the facilities; (16) Gasoline, special fuels, liquefied petroleum gas, and natural gas used exclusively and directly to: <br>(a) Operate farm machinery as defined in subsection (11) of this section; <br>(b) Operate on-farm grain or soybean drying facilities as defined in subsection (14) of this section; (c) Operate on-farm poultry or livestock facilities defined in subsection (15) of this section; (d) Operate on-farm ratite facilities defined in subsection (24) of this section; <br>(e) Operate on-farm llama or alpaca facilities as defined in subsection (26) of this section; or (f) Operate on-farm dairy facilities; (17) Textbooks, including related workbooks and other course materials, purchased for use in a course of study conducted by an institution which qualifies as a nonprofit <br>educational institution under KRS 139.495. The term "course materials" means only <br>those items specifically required of all students for a particular course but shall not <br>include notebooks, paper, pencils, calculators, tape recorders, or similar student <br>aids; (18) Any property which has been certified as an alcohol production facility as defined in KRS 247.910; (19) Aircraft, repair and replacement parts therefor, and supplies, except fuel, for the direct operation of aircraft in interstate commerce and used exclusively for the <br>conveyance of property or passengers for hire. Nominal intrastate use shall not <br>subject the property to the taxes imposed by this chapter; (20) Any property which has been certified as a fluidized bed energy production facility as defined in KRS 211.390; (21) Any property to be incorporated into the construction, rebuilding, modification, or expansion of a blast furnace or any of its components or appurtenant equipment or <br>structures. The exemption provided in this subsection shall be effective for sales <br>made through June 30, 1994; (22) Beginning on October 1, 1986, food or food products purchased for human consumption with food coupons issued by the United States Department of <br>Agriculture pursuant to the Food Stamp Act of 1977, as amended, and required to <br>be exempted by the Food Security Act of 1985 in order for the Commonwealth to <br>continue participation in the federal food stamp program; (23) Machinery or equipment purchased or leased by a business, industry, or organization in order to collect, source separate, compress, bale, shred, or otherwise <br>handle waste materials if the machinery or equipment is primarily used for recycling <br>purposes; (24) Ratite birds and eggs to be used in an agricultural pursuit for the breeding and production of ratite birds, feathers, hides, breeding stock, eggs, meat, and ratite by-<br>products, and the following items used in this agricultural pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; <br>(c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to incubation <br>systems, egg processing equipment, waterer and feeding systems, brooding <br>systems, ventilation systems, alarm systems, and curtain systems. In addition, <br>the exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (25) Embryos and semen that are used in the reproduction of livestock, if the products of these embryos and semen ordinarily constitute food for human consumption, and if <br>the sale is made to a person engaged in the business of farming; (26) Llamas and alpacas to be used as beasts of burden or in an agricultural pursuit for the breeding and production of hides, breeding stock, fiber and wool products, meat, <br>and llama and alpaca by-products, and the following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; and (c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to waterer <br>and feeding systems, ventilation systems, and alarm systems. In addition, the <br>exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (27) Baling twine and baling wire for the baling of hay and straw; <br>(28) Water sold to a person regularly engaged in the business of farming and used in the: (a) Production of crops; <br>(b) Production of milk for sale; or <br>(c) Raising and feeding of: 1. Livestock or poultry, the products of which ordinarily constitute food for <br>human consumption; or 2. Ratites, llamas, alpacas, buffalo, cervids or aquatic organisms; (29) Buffalos to be used as beasts of burden or in an agricultural pursuit for the production of hides, breeding stock, meat, and buffalo by-products, and the <br>following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; <br>(c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to waterer <br>and feeding systems, ventilation systems, and alarm systems. In addition, the <br>exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (30) Aquatic organisms sold directly to or raised by a person regularly engaged in the business of producing products of aquaculture, as defined in KRS 260.960, for sale, <br>and the following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Water; <br>(c) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; and (d) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities and, any gasoline, special fuels, liquefied <br>petroleum gas, or natural gas used to operate the facilities. The exemption <br>shall apply, but not be limited to: waterer and feeding systems; ventilation, <br>aeration, and heating systems; processing and storage systems; production systems such as ponds, tanks, and raceways; harvest and transport equipment <br>and systems; and alarm systems. In addition, the exemption shall apply <br>whether or not the seller is under contract to deliver, assemble, and <br>incorporate into real estate the equipment, machinery, attachments, repair and <br>replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (31) Members of the genus cervidae permitted by KRS Chapter 150 that are used for the production of hides, breeding stock, meat, and cervid by-products, and the <br>following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other chemicals; and <br>(c) On-site facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. In addition, the exemption shall apply <br>whether or not the seller is under contract to deliver, assemble, and <br>incorporate into real estate the equipment, machinery, attachments, repair and <br>replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (32) (a) Repair or replacement parts for the direct operation or maintenance of a motor vehicle, including any towed unit, used exclusively in interstate commerce for <br>the conveyance of property or passengers for hire, provided the motor vehicle <br>is licensed for use on the highway and its declared gross vehicle weight with <br>any towed unit is forty-four thousand and one (44,001) pounds or greater. <br>Nominal intrastate use shall not subject the property to the taxes imposed by <br>this chapter; (b) Repair or replacement parts for the direct operation and maintenance of a motor vehicle operating under a charter bus certificate issued by the <br>Transportation Cabinet under KRS Chapter 281, or under similar authority <br>granted by the United States Department of Transportation; and (c) For the purposes of this subsection, "repair and replacement parts" means tires, brakes, engines, transmissions, drive trains, chassis, body parts, and their <br>components. "Repair and replacement parts" shall not include fuel, machine <br>oils, hydraulic fluid, brake fluid, grease, supplies, or accessories not essential <br>to the operation of the motor vehicle itself, except when sold as part of the <br>assembled unit, such as cigarette lighters, radios, lighting fixtures not <br>otherwise required by the manufacturer for operation of the vehicle, or tool or <br>utility boxes; and (33) Food donated by a retail food establishment or any other entity regulated under KRS 217.127 to a nonprofit organization for distribution to the needy. Effective: July 12, 2006 <br>History: Amended 2006 Ky. Acts ch. 64, sec. 4, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 173, Pt. XIX, sec. 2, effective August 1, 2005; and Pt. XVI, sec. 3, <br>effective June 1, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 40, effective January <br>1, 2004. -- Amended 2002 Ky. Acts ch. 254, sec. 1, effective April 8, 2002. -- Amended 1998 Ky. Acts ch. 29, sec. 1, effective August 1, 1998; ch. 35, sec. 1, <br>effective July 15, 1998; ch. 125, sec. 1, effective July 15, 1998; ch. 264, sec. 1, <br>effective August 1, 1998; ch. 265, sec. 1, effective August 1, 1998; ch. 366, sec. 1, <br>effective July 15, 1998; and ch. 536, sec. 3, effective July 15, 1998. -- Amended <br>1996 Ky. Acts ch. 333, sec. 1, effective April 10, 1996, retroactive to January 1, <br>1980. -- Amended 1994 Ky. Acts ch. 68, sec. 4, effective July 15, 1994. <meta property="og:url" content="https://statutes.laws.com/test/" />
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<h2>State Codes and Statutes</h2>
<a href='https://statutes.laws.com/'>Statutes</a> > <a href='https://statutes.laws.com/kentucky'>Kentucky</a> > <a href='https://statutes.laws.com/kentucky/139-00'>139-00</a> > <a href='https://statutes.laws.com/kentucky/139-00/480'>480</a><br><br><a href="https://law.justia.com/codes/kentucky/2009/139-00/pdf/480.pdf">Download pdf</a><br><div id="embed_document" style="width:625px; height:815px; text-align:center;">Loading PDF...</div><script type="text/javascript"> var pdf_url = 'https://law.justia.com/codes/kentucky/2009/139-00/pdf/480.pdf'; $(document).ready(function() { var embedwindow = $("#embed_document"); if ($.browser.msie){ embedwindow.html('<embed src="'+pdf_url+'" width="100%" height="100%"></embed>'); } else { embedwindow.html('<iframe style="width:100%; height:100%;" src="https://docs.google.com/gview?url='+window.escape(pdf_url)+'&embedded=true" frameborder="0"></iframe>'); } });</script><br><br><noframes>139.480 Property exempt. Any other provision of this chapter to the contrary notwithstanding, the terms "sale at <br>retail," "retail sale," "use," "storage," and "consumption," as used in this chapter, shall not <br>include the sale, use, storage, or other consumption of: <br>(1) Locomotives or rolling stock, including materials for the construction, repair, or modification thereof, or fuel or supplies for the direct operation of locomotives and <br>trains, used or to be used in interstate commerce; (2) Coal for the manufacture of electricity; <br>(3) All energy or energy-producing fuels used in the course of manufacturing, processing, mining, or refining and any related distribution, transmission, and <br>transportation services for this energy that are billed to the user, to the extent that <br>the cost of the energy or energy-producing fuels used, and related distribution, <br>transmission, and transportation services for this energy that are billed to the user <br>exceed three percent (3%) of the cost of production. Cost of production shall be <br>computed on the basis of plant facilities which shall mean all permanent structures <br>affixed to real property at one (1) location; (4) Livestock of a kind the products of which ordinarily constitute food for human consumption, provided the sales are made for breeding or dairy purposes and by or <br>to a person regularly engaged in the business of farming; (5) Poultry for use in breeding or egg production; <br>(6) Farm work stock for use in farming operations; <br>(7) Seeds, the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business, and commercial fertilizer to be <br>applied on land, the products from which are to be used for food for human <br>consumption or are to be sold in the regular course of business; provided such sales <br>are made to farmers who are regularly engaged in the occupation of tilling and <br>cultivating the soil for the production of crops as a business, or who are regularly <br>engaged in the occupation of raising and feeding livestock or poultry or producing <br>milk for sale; and provided further that tangible personal property so sold is to be <br>used only by those persons designated above who are so purchasing; (8) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals to be used in the production of crops as a business, or in the raising and feeding of <br>livestock or poultry, the products of which ordinarily constitute food for human <br>consumption; (9) Feed, including pre-mixes and feed additives, for livestock or poultry of a kind the products of which ordinarily constitute food for human consumption; (10) Machinery for new and expanded industry; <br>(11) Farm machinery. As used in this section, the term "farm machinery" means machinery used exclusively and directly in the occupation of tilling the soil for the <br>production of crops as a business, or in the occupation of raising and feeding <br>livestock or poultry or of producing milk for sale. The term "farm machinery," as <br>used in this section includes machinery, attachments, and replacements therefor, <br>repair parts, and replacement parts which are used or manufactured for use on, or in the operation of farm machinery and which are necessary to the operation of the <br>machinery, and are customarily so used; but this exemption shall not include <br>automobiles, trucks, trailers, and truck-trailer combinations; (12) Property which has been certified as a pollution control facility as defined in KRS 224.01-300, and all materials, supplies, and repair and replacement parts purchased <br>for use in the operation or maintenance of the facilities used specifically in the steel-<br>making process. The exemption provided in this subsection for materials, supplies, <br>and repair and replacement parts purchased for use in the operation of pollution <br>control facilities shall be effective for sales made through June 30, 1994; (13) Tombstones and other memorial grave markers; <br>(14) On-farm facilities used exclusively for grain or soybean storing, drying, processing, or handling. The exemption applies to the equipment, machinery, attachments, <br>repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (15) On-farm facilities used exclusively for raising poultry or livestock. The exemption shall apply to the equipment, machinery, attachments, repair and replacement parts, <br>and any materials incorporated into the construction, renovation, or repair of the <br>facilities. The exemption shall apply but not be limited to vent board equipment, <br>waterer and feeding systems, brooding systems, ventilation systems, alarm systems, <br>and curtain systems. In addition, the exemption shall apply whether or not the seller <br>is under contract to deliver, assemble, and incorporate into real estate the <br>equipment, machinery, attachments, repair and replacement parts, and any materials <br>incorporated into the construction, renovation, or repair of the facilities; (16) Gasoline, special fuels, liquefied petroleum gas, and natural gas used exclusively and directly to: <br>(a) Operate farm machinery as defined in subsection (11) of this section; <br>(b) Operate on-farm grain or soybean drying facilities as defined in subsection (14) of this section; (c) Operate on-farm poultry or livestock facilities defined in subsection (15) of this section; (d) Operate on-farm ratite facilities defined in subsection (24) of this section; <br>(e) Operate on-farm llama or alpaca facilities as defined in subsection (26) of this section; or (f) Operate on-farm dairy facilities; (17) Textbooks, including related workbooks and other course materials, purchased for use in a course of study conducted by an institution which qualifies as a nonprofit <br>educational institution under KRS 139.495. The term "course materials" means only <br>those items specifically required of all students for a particular course but shall not <br>include notebooks, paper, pencils, calculators, tape recorders, or similar student <br>aids; (18) Any property which has been certified as an alcohol production facility as defined in KRS 247.910; (19) Aircraft, repair and replacement parts therefor, and supplies, except fuel, for the direct operation of aircraft in interstate commerce and used exclusively for the <br>conveyance of property or passengers for hire. Nominal intrastate use shall not <br>subject the property to the taxes imposed by this chapter; (20) Any property which has been certified as a fluidized bed energy production facility as defined in KRS 211.390; (21) Any property to be incorporated into the construction, rebuilding, modification, or expansion of a blast furnace or any of its components or appurtenant equipment or <br>structures. The exemption provided in this subsection shall be effective for sales <br>made through June 30, 1994; (22) Beginning on October 1, 1986, food or food products purchased for human consumption with food coupons issued by the United States Department of <br>Agriculture pursuant to the Food Stamp Act of 1977, as amended, and required to <br>be exempted by the Food Security Act of 1985 in order for the Commonwealth to <br>continue participation in the federal food stamp program; (23) Machinery or equipment purchased or leased by a business, industry, or organization in order to collect, source separate, compress, bale, shred, or otherwise <br>handle waste materials if the machinery or equipment is primarily used for recycling <br>purposes; (24) Ratite birds and eggs to be used in an agricultural pursuit for the breeding and production of ratite birds, feathers, hides, breeding stock, eggs, meat, and ratite by-<br>products, and the following items used in this agricultural pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; <br>(c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to incubation <br>systems, egg processing equipment, waterer and feeding systems, brooding <br>systems, ventilation systems, alarm systems, and curtain systems. In addition, <br>the exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (25) Embryos and semen that are used in the reproduction of livestock, if the products of these embryos and semen ordinarily constitute food for human consumption, and if <br>the sale is made to a person engaged in the business of farming; (26) Llamas and alpacas to be used as beasts of burden or in an agricultural pursuit for the breeding and production of hides, breeding stock, fiber and wool products, meat, <br>and llama and alpaca by-products, and the following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; and (c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to waterer <br>and feeding systems, ventilation systems, and alarm systems. In addition, the <br>exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (27) Baling twine and baling wire for the baling of hay and straw; <br>(28) Water sold to a person regularly engaged in the business of farming and used in the: (a) Production of crops; <br>(b) Production of milk for sale; or <br>(c) Raising and feeding of: 1. Livestock or poultry, the products of which ordinarily constitute food for <br>human consumption; or 2. Ratites, llamas, alpacas, buffalo, cervids or aquatic organisms; (29) Buffalos to be used as beasts of burden or in an agricultural pursuit for the production of hides, breeding stock, meat, and buffalo by-products, and the <br>following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; <br>(c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to waterer <br>and feeding systems, ventilation systems, and alarm systems. In addition, the <br>exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (30) Aquatic organisms sold directly to or raised by a person regularly engaged in the business of producing products of aquaculture, as defined in KRS 260.960, for sale, <br>and the following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Water; <br>(c) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; and (d) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities and, any gasoline, special fuels, liquefied <br>petroleum gas, or natural gas used to operate the facilities. The exemption <br>shall apply, but not be limited to: waterer and feeding systems; ventilation, <br>aeration, and heating systems; processing and storage systems; production systems such as ponds, tanks, and raceways; harvest and transport equipment <br>and systems; and alarm systems. In addition, the exemption shall apply <br>whether or not the seller is under contract to deliver, assemble, and <br>incorporate into real estate the equipment, machinery, attachments, repair and <br>replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (31) Members of the genus cervidae permitted by KRS Chapter 150 that are used for the production of hides, breeding stock, meat, and cervid by-products, and the <br>following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other chemicals; and <br>(c) On-site facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. In addition, the exemption shall apply <br>whether or not the seller is under contract to deliver, assemble, and <br>incorporate into real estate the equipment, machinery, attachments, repair and <br>replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (32) (a) Repair or replacement parts for the direct operation or maintenance of a motor vehicle, including any towed unit, used exclusively in interstate commerce for <br>the conveyance of property or passengers for hire, provided the motor vehicle <br>is licensed for use on the highway and its declared gross vehicle weight with <br>any towed unit is forty-four thousand and one (44,001) pounds or greater. <br>Nominal intrastate use shall not subject the property to the taxes imposed by <br>this chapter; (b) Repair or replacement parts for the direct operation and maintenance of a motor vehicle operating under a charter bus certificate issued by the <br>Transportation Cabinet under KRS Chapter 281, or under similar authority <br>granted by the United States Department of Transportation; and (c) For the purposes of this subsection, "repair and replacement parts" means tires, brakes, engines, transmissions, drive trains, chassis, body parts, and their <br>components. "Repair and replacement parts" shall not include fuel, machine <br>oils, hydraulic fluid, brake fluid, grease, supplies, or accessories not essential <br>to the operation of the motor vehicle itself, except when sold as part of the <br>assembled unit, such as cigarette lighters, radios, lighting fixtures not <br>otherwise required by the manufacturer for operation of the vehicle, or tool or <br>utility boxes; and (33) Food donated by a retail food establishment or any other entity regulated under KRS 217.127 to a nonprofit organization for distribution to the needy. Effective: July 12, 2006 <br>History: Amended 2006 Ky. Acts ch. 64, sec. 4, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 173, Pt. XIX, sec. 2, effective August 1, 2005; and Pt. XVI, sec. 3, <br>effective June 1, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 40, effective January <br>1, 2004. -- Amended 2002 Ky. Acts ch. 254, sec. 1, effective April 8, 2002. -- Amended 1998 Ky. Acts ch. 29, sec. 1, effective August 1, 1998; ch. 35, sec. 1, <br>effective July 15, 1998; ch. 125, sec. 1, effective July 15, 1998; ch. 264, sec. 1, <br>effective August 1, 1998; ch. 265, sec. 1, effective August 1, 1998; ch. 366, sec. 1, <br>effective July 15, 1998; and ch. 536, sec. 3, effective July 15, 1998. -- Amended <br>1996 Ky. Acts ch. 333, sec. 1, effective April 10, 1996, retroactive to January 1, <br>1980. -- Amended 1994 Ky. 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<h2>State Codes and Statutes</h2>
<a href='https://statutes.laws.com/'>Statutes</a> > <a href='https://statutes.laws.com/kentucky'>Kentucky</a> > <a href='https://statutes.laws.com/kentucky/139-00'>139-00</a> > <a href='https://statutes.laws.com/kentucky/139-00/480'>480</a><br><br><a href="https://law.justia.com/codes/kentucky/2009/139-00/pdf/480.pdf">Download pdf</a><br><div id="embed_document" style="width:625px; height:815px; text-align:center;">Loading PDF...</div><script type="text/javascript"> var pdf_url = 'https://law.justia.com/codes/kentucky/2009/139-00/pdf/480.pdf'; $(document).ready(function() { var embedwindow = $("#embed_document"); if ($.browser.msie){ embedwindow.html('<embed src="'+pdf_url+'" width="100%" height="100%"></embed>'); } else { embedwindow.html('<iframe style="width:100%; height:100%;" src="https://docs.google.com/gview?url='+window.escape(pdf_url)+'&embedded=true" frameborder="0"></iframe>'); } });</script><br><br><noframes>139.480 Property exempt. Any other provision of this chapter to the contrary notwithstanding, the terms "sale at <br>retail," "retail sale," "use," "storage," and "consumption," as used in this chapter, shall not <br>include the sale, use, storage, or other consumption of: <br>(1) Locomotives or rolling stock, including materials for the construction, repair, or modification thereof, or fuel or supplies for the direct operation of locomotives and <br>trains, used or to be used in interstate commerce; (2) Coal for the manufacture of electricity; <br>(3) All energy or energy-producing fuels used in the course of manufacturing, processing, mining, or refining and any related distribution, transmission, and <br>transportation services for this energy that are billed to the user, to the extent that <br>the cost of the energy or energy-producing fuels used, and related distribution, <br>transmission, and transportation services for this energy that are billed to the user <br>exceed three percent (3%) of the cost of production. Cost of production shall be <br>computed on the basis of plant facilities which shall mean all permanent structures <br>affixed to real property at one (1) location; (4) Livestock of a kind the products of which ordinarily constitute food for human consumption, provided the sales are made for breeding or dairy purposes and by or <br>to a person regularly engaged in the business of farming; (5) Poultry for use in breeding or egg production; <br>(6) Farm work stock for use in farming operations; <br>(7) Seeds, the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business, and commercial fertilizer to be <br>applied on land, the products from which are to be used for food for human <br>consumption or are to be sold in the regular course of business; provided such sales <br>are made to farmers who are regularly engaged in the occupation of tilling and <br>cultivating the soil for the production of crops as a business, or who are regularly <br>engaged in the occupation of raising and feeding livestock or poultry or producing <br>milk for sale; and provided further that tangible personal property so sold is to be <br>used only by those persons designated above who are so purchasing; (8) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals to be used in the production of crops as a business, or in the raising and feeding of <br>livestock or poultry, the products of which ordinarily constitute food for human <br>consumption; (9) Feed, including pre-mixes and feed additives, for livestock or poultry of a kind the products of which ordinarily constitute food for human consumption; (10) Machinery for new and expanded industry; <br>(11) Farm machinery. As used in this section, the term "farm machinery" means machinery used exclusively and directly in the occupation of tilling the soil for the <br>production of crops as a business, or in the occupation of raising and feeding <br>livestock or poultry or of producing milk for sale. The term "farm machinery," as <br>used in this section includes machinery, attachments, and replacements therefor, <br>repair parts, and replacement parts which are used or manufactured for use on, or in the operation of farm machinery and which are necessary to the operation of the <br>machinery, and are customarily so used; but this exemption shall not include <br>automobiles, trucks, trailers, and truck-trailer combinations; (12) Property which has been certified as a pollution control facility as defined in KRS 224.01-300, and all materials, supplies, and repair and replacement parts purchased <br>for use in the operation or maintenance of the facilities used specifically in the steel-<br>making process. The exemption provided in this subsection for materials, supplies, <br>and repair and replacement parts purchased for use in the operation of pollution <br>control facilities shall be effective for sales made through June 30, 1994; (13) Tombstones and other memorial grave markers; <br>(14) On-farm facilities used exclusively for grain or soybean storing, drying, processing, or handling. The exemption applies to the equipment, machinery, attachments, <br>repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (15) On-farm facilities used exclusively for raising poultry or livestock. The exemption shall apply to the equipment, machinery, attachments, repair and replacement parts, <br>and any materials incorporated into the construction, renovation, or repair of the <br>facilities. The exemption shall apply but not be limited to vent board equipment, <br>waterer and feeding systems, brooding systems, ventilation systems, alarm systems, <br>and curtain systems. In addition, the exemption shall apply whether or not the seller <br>is under contract to deliver, assemble, and incorporate into real estate the <br>equipment, machinery, attachments, repair and replacement parts, and any materials <br>incorporated into the construction, renovation, or repair of the facilities; (16) Gasoline, special fuels, liquefied petroleum gas, and natural gas used exclusively and directly to: <br>(a) Operate farm machinery as defined in subsection (11) of this section; <br>(b) Operate on-farm grain or soybean drying facilities as defined in subsection (14) of this section; (c) Operate on-farm poultry or livestock facilities defined in subsection (15) of this section; (d) Operate on-farm ratite facilities defined in subsection (24) of this section; <br>(e) Operate on-farm llama or alpaca facilities as defined in subsection (26) of this section; or (f) Operate on-farm dairy facilities; (17) Textbooks, including related workbooks and other course materials, purchased for use in a course of study conducted by an institution which qualifies as a nonprofit <br>educational institution under KRS 139.495. The term "course materials" means only <br>those items specifically required of all students for a particular course but shall not <br>include notebooks, paper, pencils, calculators, tape recorders, or similar student <br>aids; (18) Any property which has been certified as an alcohol production facility as defined in KRS 247.910; (19) Aircraft, repair and replacement parts therefor, and supplies, except fuel, for the direct operation of aircraft in interstate commerce and used exclusively for the <br>conveyance of property or passengers for hire. Nominal intrastate use shall not <br>subject the property to the taxes imposed by this chapter; (20) Any property which has been certified as a fluidized bed energy production facility as defined in KRS 211.390; (21) Any property to be incorporated into the construction, rebuilding, modification, or expansion of a blast furnace or any of its components or appurtenant equipment or <br>structures. The exemption provided in this subsection shall be effective for sales <br>made through June 30, 1994; (22) Beginning on October 1, 1986, food or food products purchased for human consumption with food coupons issued by the United States Department of <br>Agriculture pursuant to the Food Stamp Act of 1977, as amended, and required to <br>be exempted by the Food Security Act of 1985 in order for the Commonwealth to <br>continue participation in the federal food stamp program; (23) Machinery or equipment purchased or leased by a business, industry, or organization in order to collect, source separate, compress, bale, shred, or otherwise <br>handle waste materials if the machinery or equipment is primarily used for recycling <br>purposes; (24) Ratite birds and eggs to be used in an agricultural pursuit for the breeding and production of ratite birds, feathers, hides, breeding stock, eggs, meat, and ratite by-<br>products, and the following items used in this agricultural pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; <br>(c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to incubation <br>systems, egg processing equipment, waterer and feeding systems, brooding <br>systems, ventilation systems, alarm systems, and curtain systems. In addition, <br>the exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (25) Embryos and semen that are used in the reproduction of livestock, if the products of these embryos and semen ordinarily constitute food for human consumption, and if <br>the sale is made to a person engaged in the business of farming; (26) Llamas and alpacas to be used as beasts of burden or in an agricultural pursuit for the breeding and production of hides, breeding stock, fiber and wool products, meat, <br>and llama and alpaca by-products, and the following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; and (c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to waterer <br>and feeding systems, ventilation systems, and alarm systems. In addition, the <br>exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (27) Baling twine and baling wire for the baling of hay and straw; <br>(28) Water sold to a person regularly engaged in the business of farming and used in the: (a) Production of crops; <br>(b) Production of milk for sale; or <br>(c) Raising and feeding of: 1. Livestock or poultry, the products of which ordinarily constitute food for <br>human consumption; or 2. Ratites, llamas, alpacas, buffalo, cervids or aquatic organisms; (29) Buffalos to be used as beasts of burden or in an agricultural pursuit for the production of hides, breeding stock, meat, and buffalo by-products, and the <br>following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; <br>(c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to waterer <br>and feeding systems, ventilation systems, and alarm systems. In addition, the <br>exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (30) Aquatic organisms sold directly to or raised by a person regularly engaged in the business of producing products of aquaculture, as defined in KRS 260.960, for sale, <br>and the following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Water; <br>(c) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; and (d) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities and, any gasoline, special fuels, liquefied <br>petroleum gas, or natural gas used to operate the facilities. The exemption <br>shall apply, but not be limited to: waterer and feeding systems; ventilation, <br>aeration, and heating systems; processing and storage systems; production systems such as ponds, tanks, and raceways; harvest and transport equipment <br>and systems; and alarm systems. In addition, the exemption shall apply <br>whether or not the seller is under contract to deliver, assemble, and <br>incorporate into real estate the equipment, machinery, attachments, repair and <br>replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (31) Members of the genus cervidae permitted by KRS Chapter 150 that are used for the production of hides, breeding stock, meat, and cervid by-products, and the <br>following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other chemicals; and <br>(c) On-site facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. In addition, the exemption shall apply <br>whether or not the seller is under contract to deliver, assemble, and <br>incorporate into real estate the equipment, machinery, attachments, repair and <br>replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (32) (a) Repair or replacement parts for the direct operation or maintenance of a motor vehicle, including any towed unit, used exclusively in interstate commerce for <br>the conveyance of property or passengers for hire, provided the motor vehicle <br>is licensed for use on the highway and its declared gross vehicle weight with <br>any towed unit is forty-four thousand and one (44,001) pounds or greater. <br>Nominal intrastate use shall not subject the property to the taxes imposed by <br>this chapter; (b) Repair or replacement parts for the direct operation and maintenance of a motor vehicle operating under a charter bus certificate issued by the <br>Transportation Cabinet under KRS Chapter 281, or under similar authority <br>granted by the United States Department of Transportation; and (c) For the purposes of this subsection, "repair and replacement parts" means tires, brakes, engines, transmissions, drive trains, chassis, body parts, and their <br>components. "Repair and replacement parts" shall not include fuel, machine <br>oils, hydraulic fluid, brake fluid, grease, supplies, or accessories not essential <br>to the operation of the motor vehicle itself, except when sold as part of the <br>assembled unit, such as cigarette lighters, radios, lighting fixtures not <br>otherwise required by the manufacturer for operation of the vehicle, or tool or <br>utility boxes; and (33) Food donated by a retail food establishment or any other entity regulated under KRS 217.127 to a nonprofit organization for distribution to the needy. Effective: July 12, 2006 <br>History: Amended 2006 Ky. Acts ch. 64, sec. 4, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 173, Pt. XIX, sec. 2, effective August 1, 2005; and Pt. XVI, sec. 3, <br>effective June 1, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 40, effective January <br>1, 2004. -- Amended 2002 Ky. Acts ch. 254, sec. 1, effective April 8, 2002. -- Amended 1998 Ky. Acts ch. 29, sec. 1, effective August 1, 1998; ch. 35, sec. 1, <br>effective July 15, 1998; ch. 125, sec. 1, effective July 15, 1998; ch. 264, sec. 1, <br>effective August 1, 1998; ch. 265, sec. 1, effective August 1, 1998; ch. 366, sec. 1, <br>effective July 15, 1998; and ch. 536, sec. 3, effective July 15, 1998. -- Amended <br>1996 Ky. Acts ch. 333, sec. 1, effective April 10, 1996, retroactive to January 1, <br>1980. -- Amended 1994 Ky. Acts ch. 68, sec. 4, effective July 15, 1994. <!-- END .shortcode-content -->
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