The taxes imposed under the provisions of this chapter shall not apply to the sale of, or the storage, use, or other consumption of, ships and vessels, including property used in the repair or construction of, supplies and fuel consumed in the operation of, and supplies consumed by crew members aboard such ships and vessels which are used principally in the transportation of property or in the conveyance of persons for hire.
KRS 139.483
Exemption of vessels and maritime supplies
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Applied in 6 court decisions — leading case Delta Air Lines, Inc. v. Commonwealth, Revenue Cabinet (1985)
Most recently applied in American Premier Insurance Co. v. McBride (October 2004)
History: Created 1966 Ky
How often courts cite this section
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.
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.