103 Ky. Admin. Regs. 30 – Sales and Use Tax; General Exemptions | Midpage

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Kentucky Administrative Regulations

Chapter 30

103 Ky. Admin. Regs. 30

Sales and Use Tax; General Exemptions

Finance and Administration Cabinet - Department of Revenue

010Food for human consumption.020Prescription medicines, prosthetic devices and physical aids 021Repeal of 103 KAR 30:020 030Gasoline and special fuels.031Repeal of 103 KAR 30:030 040Federal taxes 050Finance and carrying charges 060Articles taken in trade.070Freight and delivery charges 080Deposits on returnable containers.090Farm machinery.091Sales to farmers.095Farm chemicals.096Repeal of 103 KAR 30:095 100Artificial insemination of livestock 120Machinery for new and expanded industry.130Raw materials and industrial supplies.140Energy and energy-producing fuels.150Fuels used in the manufacture of electricity 160Natural gas; by-product gases and fuels.170Containers, wrapping, and packing materials.180Installing or applying property sold.190Interstate and foreign commerce.200Occasional sales; sale of a business.220Sales to local governments.225Local government purchases for public purposes.230EElectricity and natural gas purchased by educational, charitable and religious institutions.235Sales to the federal government.250Property used in the publication of newspapers.260Pollution control facilities exemption 261Repeal of 103 KAR 30:260 270Oil and gas extraction machinery.280Sales to water haulers.290Security lighting.