Collections
Kentucky Administrative Regulations
Title 103
Chapter 28
103 Ky. Admin. Regs. 28
Sales and Use Tax; Miscellaneous Retail Transactions
Finance and Administration Cabinet - Department of Revenue
Learn More
Log In
Sign Up
010
Admissions.
020
Layaway sales.
030
Producing, fabricating and processing.
040
Redemption of premium or trading stamps
041
Repeal of 103 KAR 28:040
050
Rentals and leases.
051
Leases and rentals.
060
Replacement parts.
070
Sales of ice.
080
Horse industry.
090
Tangible personal property; security instrument enforcement.
100
Sales to employees.
110
Signs, showcards and placards.
120
Telephonic, telegraphic communications; services.
130
Tire retreading and recapping.
140
Access and other communications services
141
Repeal of 103 KAR 28:140
150
Collection of sales tax on certain motor vehicle sales.
170
Sales of dirt and sod.