KRS 139.483 — Exemption of vessels and maritime supplies

The taxes imposed under the provisions of this chapter shall not apply to the sale of, or
the storage, use, or other consumption of, ships and vessels, including property used in
the repair or construction of, supplies and fuel consumed in the operation of , and supplies
consumed by crew members aboard such ships and vessels which are used principally in
the transportation of property or in the conveyance of persons for hire.