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Kentucky Administrative Regulations
Title 103
Chapter 26
103 Ky. Admin. Regs. 26
Sales and Use Tax; Service and Professional Occupations
Finance and Administration Cabinet - Department of Revenue
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010
Nontaxable service enterprises.
020
Physicians and surgeons.
030
Optometrists, oculists, and opticians.
040
Not available.
050
Common carriers.
060
Painters and finishers.
070
Contractors.
080
Dentists and dental laboratories.
090
Veterinarians and pet care service providers.
100
Industrial laundry and linen supply services.
110
Motor carrier repair and replacement parts.
120
Advertising agencies.
130
Landscaping services
131
Landscaping services.