KRS 139.310

Imposition of excise tax on storage, use, or other consumption

Known as the Uniform Sales and Use Tax Administration Act

The act spans §§ 139–139 (145 sections).

Applied in 18 court decisions — leading case SmithKline Beecham Corp. v. Revenue Cabinet (2001)

Most recently applied in Commonwealth v. Interstate Gas Supply, Inc. (March 2018)

Effective: March 24, 2023 History: Amended 2023 Ky

How often courts cite this section

citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

(1) An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property, digital property, and services listed under KRS 139.200(2)(p) to (ax) purchased for storage, use, or other consumption in this state at the rate of six percent (6%) of the sales price.

(2) The excise tax applies to the purchase of digital property regardless of whether:

(a) The purchaser has the right to permanently use the goods;

(b) The purchaser's right to access or retain the digital property is not permanent; or (c) The purchaser's right of use is conditioned upon continued payment.

Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.