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KRS 139.5313

Application of taxes to mortuary industry

Known as the Uniform Sales and Use Tax Administration Act

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

Effective: July 13, 1990 History: Created 1990 Ky

Notwithstanding any other provisions of this chapter, morticians, undertakers, and funeral directors are consumers of all items including caskets and vaults, which they use or consume in the performance of their services and the taxes imposed by this chapter apply at the time of the sale to the mortician, undertaker, or funeral director.

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