KRS 143A.030 — Exemptions

The taxes imposed in KRS 143A.020 do not apply to fluorspar, lead, zinc, and barite
severed for any purposes or to rock, limestone, or gravel used for privately maintained but
publicly dedicated roads or limestone when sold or used by the taxpayer for agri cultural
purposes so as to qualify for exemption from sales and use taxes as provided in KRS
139.480.