139.486 Sale, use, storage, or consumption of "industrial machinery" -- Definitions for section. (1) As used in this section: (a) "Industrial machinery" means machinery manufactured in Kentucky directly used in manufacturing or processing which operations encompass all activities <br>commencing with the receipt of the raw materials through the point at which <br>the finished product is ready for sale and delivery to the purchaser. (b) The term "processing" shall include: the processing and packaging of raw materials, in-process materials and finished products; the processing and <br>packaging of farm and dairy products for sale; and the extraction of minerals, <br>ores, coal, clay, stone, and natural gas. (2) Any other provision of this section to the contrary notwithstanding, the terms "sale at retail," "retail sale," "use," "storage," and "consumption," do not include the sale, <br>use, storage, or other consumption of "industrial machinery," when the "industrial <br>machinery" is delivered to a manufacturer or processor, or their agent for use out of <br>state. (3) For purposes of the exemptions provided in subsection (2) of this section, "industrial machinery" will be presumed for sale, use, storage, or consumption <br>outside the state if: <br>(a) Delivery is to a common carrier, whether chosen by the seller or by the purchaser, and whether F.O.B. seller's shipping point or F.O.B. purchaser's <br>destination, provided the shipping document indicates delivery to a location <br>outside the state; or (b) Delivery is made by seller's own transportation vehicles to a location outside the state. Effective: August 1, 2008 <br>History: Amended 2008 Ky. Acts ch. 95, sec. 11, effective August 1, 2008. -- Created 1982 Ky. Acts ch. 431, sec. 2, effective July 15, 1982.
139.486 Sale, use, storage, or consumption of "industrial machinery" -- Definitions for section. (1) As used in this section: (a) "Industrial machinery" means machinery manufactured in Kentucky directly used in manufacturing or processing which operations encompass all activities <br>commencing with the receipt of the raw materials through the point at which <br>the finished product is ready for sale and delivery to the purchaser. (b) The term "processing" shall include: the processing and packaging of raw materials, in-process materials and finished products; the processing and <br>packaging of farm and dairy products for sale; and the extraction of minerals, <br>ores, coal, clay, stone, and natural gas. (2) Any other provision of this section to the contrary notwithstanding, the terms "sale at retail," "retail sale," "use," "storage," and "consumption," do not include the sale, <br>use, storage, or other consumption of "industrial machinery," when the "industrial <br>machinery" is delivered to a manufacturer or processor, or their agent for use out of <br>state. (3) For purposes of the exemptions provided in subsection (2) of this section, "industrial machinery" will be presumed for sale, use, storage, or consumption <br>outside the state if: <br>(a) Delivery is to a common carrier, whether chosen by the seller or by the purchaser, and whether F.O.B. seller's shipping point or F.O.B. purchaser's <br>destination, provided the shipping document indicates delivery to a location <br>outside the state; or (b) Delivery is made by seller's own transportation vehicles to a location outside the state. Effective: August 1, 2008 <br>History: Amended 2008 Ky. Acts ch. 95, sec. 11, effective August 1, 2008. -- Created 1982 Ky. Acts ch. 431, sec. 2, effective July 15, 1982.
139.486 Sale, use, storage, or consumption of "industrial machinery" -- Definitions for section. (1) As used in this section: (a) "Industrial machinery" means machinery manufactured in Kentucky directly used in manufacturing or processing which operations encompass all activities <br>commencing with the receipt of the raw materials through the point at which <br>the finished product is ready for sale and delivery to the purchaser. (b) The term "processing" shall include: the processing and packaging of raw materials, in-process materials and finished products; the processing and <br>packaging of farm and dairy products for sale; and the extraction of minerals, <br>ores, coal, clay, stone, and natural gas. (2) Any other provision of this section to the contrary notwithstanding, the terms "sale at retail," "retail sale," "use," "storage," and "consumption," do not include the sale, <br>use, storage, or other consumption of "industrial machinery," when the "industrial <br>machinery" is delivered to a manufacturer or processor, or their agent for use out of <br>state. (3) For purposes of the exemptions provided in subsection (2) of this section, "industrial machinery" will be presumed for sale, use, storage, or consumption <br>outside the state if: <br>(a) Delivery is to a common carrier, whether chosen by the seller or by the purchaser, and whether F.O.B. seller's shipping point or F.O.B. purchaser's <br>destination, provided the shipping document indicates delivery to a location <br>outside the state; or (b) Delivery is made by seller's own transportation vehicles to a location outside the state. Effective: August 1, 2008 <br>History: Amended 2008 Ky. Acts ch. 95, sec. 11, effective August 1, 2008. -- Created 1982 Ky. Acts ch. 431, sec. 2, effective July 15, 1982.
