103 KAR 28:130
Tire retreading and recapping
Section 1. Persons engaged in retreading or recapping of tires for customers are retailers and the tax applies to the gross receipts from such retreading or recapping of tires. The total price charged by the retreader or recapper is the measure of the tax for either retreading or recapping a tire belonging to his customer, or for a recapped or retreaded tire sold outright by the recapper or retreader to his customer.
Amendment history
(SU-88; 1 Ky.R. 231; eff. 1-8-1975; TAm eff. 6-22-2016; Crt eff. 6-7-2019; Crt eff. 6-2-2026.)
Source: view the official text
In this chapter (7 sections)
- 28:010 · Admissions
- 28:020 · Layaway sales
- 28:030 · Producing, fabricating and processing
- 28:051 · Leases and rentals
- 28:090 · Tangible personal property; security instrument enforcement
- 28:130 · Tire retreading and recapping
- 28:150 · Collection of sales tax on certain motor vehicle sales