Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 139.496 — Exemption of certain sales

(1) The taxes imposed in this chapter do not apply to the first one thousand dollars
($1,000) of sales made in any calendar year by individuals not engaged in the
business of selling. This exemption is limited to garage or yard sales of household
items by an i ndividual or family which are in no way associated with or related to
the operation of a business.
(2) The exemption does not apply to activities in which all or substantially all the
household goods of a person are offered for sale.

Last amended: Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 30, effective June 27, 2019. -- Amended 1990 Ky. Acts ch. 476, Pt. V, sec. 360; and Pt. VII A, sec. 624, effective July 1, 1990. -- Amended 1984 Ky. Acts ch. 331, sec. 2, effective July 13, 1984. -- Created 1976 Ky. Acts ch. 77, Pt. III, sec. 3, effective July 1, 1976. Legislative Research Commission Note (6/27/2019). Section 82 of 2019 Ky. Acts ch. 151 states that the amendments to this statute made in Section 30 of that Act

Source: official text