103 KAR 27:040
Finance companies
Section 1. Sales of tangible personal property by a finance company as a result of a default of payments by a customer are subject to the sales or use tax when such property is sold to a consumer.
Amendment history
(SU-58; 1 Ky.R. 230; eff. 1-8-1975; TAm eff. 5-20-2009; TAm eff 6-22-2016; Crt eff. 6-7-2019; Crt eff. 6-2-2026.)
Source: view the official text
In this chapter (14 sections)
- 27:020 · Blueprints and copies
- 27:030 · Brokers, lienors and fiduciaries
- 27:040 · Finance companies
- 27:050 · Sourcing of retail sales by florists
- 27:080 · Meals served by railroads, airlines, and other transportation…
- 27:100 · Motor vehicles, manufactured homes, mobile homes, and trailers
- 27:120 · Photographers, photo finishers, and x-ray labs
- 27:130 · Printing and related industries
- 27:140 · Publishers of newspapers, magazines and periodicals
- 27:150 · Repairers and reconditioners of tangible personal property
- 27:180 · Vending machines
- 27:220 · Restaurant transactions
- 27:230 · Motor vehicle body shops
- 27:240 · Reporting of sales tax relating to equine breeding fees