For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such rules and regulations as the department may prescribe.
KRS 139.600
Sales tax on rental receipts
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Applied in 1 court decision — leading case Popplewell's Alligator Dock No. 1, Inc. v. Cabinet (2004)
Most recently applied in Popplewell's Alligator Dock No. 1, Inc. v. Cabinet (June 2004)
Effective: June 20, 2005 History: Amended 2005 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.