Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 139.600 — Sales tax on rental receipts

For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal
property shall be reported and the tax paid in accordance with such rules and regulations
as the department may prescribe.

Last amended: Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 433, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 56, effective February 5, 1960.

Source: official text