Kentucky Statutes 143A.030 – Exemptions
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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 agricultural purposes so as to qualify for exemption from sales and use taxes as provided in KRS
139.480.
Effective: August 1, 2002
History: Amended 2002 Ky. Acts ch. 367, sec. 2, effective August 1, 2002. — Amended
1984 Ky. Acts ch. 173, sec. 2, effective July 13, 1984. — Created 1980 Ky. Acts ch.
392, sec. 3, effective June 1, 1980.
139.480.
Terms Used In Kentucky Statutes 143A.030
- severed: means the physical removal of the natural resource from the earth or waters of this state by any means. See Kentucky Statutes 143A.010
Effective: August 1, 2002
History: Amended 2002 Ky. Acts ch. 367, sec. 2, effective August 1, 2002. — Amended
1984 Ky. Acts ch. 173, sec. 2, effective July 13, 1984. — Created 1980 Ky. Acts ch.
392, sec. 3, effective June 1, 1980.