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.
History: Created 1966 Ky. Acts ch. 64, sec. 12.

Terms Used In Kentucky Statutes 139.483

  • consumption: as used in this chapter , shall not include the sale, use, storage, or other consumption of:
    (1) Locomotives or rolling stock, including materials for the construction, repair, or modification thereof, or fuel or supplies for the direct operation of locomotives and trains, used or to be used in interstate commerce. See Kentucky Statutes 139.480
  • Sale: includes but is not limited to:
    1. See Kentucky Statutes 139.010
  • Storage: includes any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of tangible personal property, digital property, or prewritten computer software access services purchased from a retailer. See Kentucky Statutes 139.010
  • Use: includes the exercise of:
    1. See Kentucky Statutes 139.010
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