Kentucky Revised Statutes
Ky. Rev. Stat. § 132.097 (2026)
Exemption from state ad valorem tax of personal property held for
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shipment out of state. There shall be exempt from ad valorem tax for state purposes, personal property placed in a warehouse or distribution center for the purpose of subsequent shipment to an out-of- state destination. Personal property shall be deemed to be held for shipment to an out-of- state destination if the owner can reasonably demonstrate that the personal property will be shipped out of state within the next six (6) months. Effective: July 14, 2000 History: Created 2000 Ky. Acts ch. 274, sec. 2, effective July 14, 2000.
Notes of Decisions
Cited in 1
case, 2016–2016 · leading case: Dep't of Revenue, Fin. & Admin. Cabinet v. Chegg, Inc., 497 S.W.3d 771 (Ky. Ct. App. 2016).
Dep't of Revenue, Fin. & Admin. Cabinet v. Chegg, Inc., 497 S.W.3d 771 (Ky. Ct. App. 2016). “This is a tangible personal property tax appeal concerning tax years 2009 and 2010, and the appeal turns on the issue of whether Kentucky’s warehouse/distri- *773 button center exemptions provided for in KRS 132.097 and KRS 132.099 apply to Chegg’s textbooks, which are stored in…”
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