103 KAR 30:280
Sales to water haulers
Section 1. Definition. "Water hauler" means a person in the business of transporting water by truck for sale to a customer.
Section 2.
(1) A water hauler shall issue a resale certificate in the form described in 103 KAR 31:111 to a water company when purchasing water for resale.
(2) Gross receipts from the sale of water by a water hauler to customers for:
(a) Residential use shall not be subject to the sales and use tax; and
(b) Use other than residential shall be subject to sales and use tax unless another exemption pursuant to KRS Chapter 139 is applicable.
Section 3.
(1) This administrative regulation shall replace Revenue Policy 51P261.
(2) Revenue Policy 51P261 is hereby rescinded and shall be null, void and unenforceable.
Amendment history
(33 Ky.R. 2815; 3158; eff. 5-4-2007; TAm eff. 6-22-2016; Crt eff. 6-7-2019; Crt to Am., due 12-2-2027; Am filed 6-2-2026.)
Source: view the official text
In this chapter (12 sections)
- 30:091 · Sales to farmers
- 30:120 · Machinery for new and expanded industry
- 30:140 · Energy and energy-producing fuels
- 30:160 · Natural gas; by-product gases and fuels
- 30:170 · Containers, wrapping, and packing materials
- 30:190 · Interstate and foreign commerce
- 30:230E · Electricity and natural gas purchased by educational,…
- 30:235 · Sales to the federal government
- 30:250 · Property used in the publication of newspapers
- 30:270 · Oil and gas extraction machinery
- 30:280 · Sales to water haulers
- 30:290 · Security lighting