Catchline at repeal: "Gross receipts" -- "Sales price."
History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended
2007 Ky. Acts ch. 141, sec. 1, effective July 1, 2007. -- Amended 2003 Ky. Acts ch.
124, sec. 1, effective July 1, 2004. -- Amended 2000 Ky. Acts ch. 547, sec. 5,
effective January 1, 2001. -- Amended 1996 Ky. Acts ch. 226, sec. 1, effective July
15, 1996. -- Amended 1994 Ky. Acts ch. 42, sec. 10, effective July 15, 1994; and ch.
54, sec. 4, effective July 15, 1994. -- Amended 1982 Ky. Acts ch. 390, sec. 1,
effective June 1, 1982. -- Amended 1978 Ky. Acts ch. 233, sec. 26, effective June 17,
1978. -- Amended 1968 Ky. Acts ch. 40, Part 1, sec. 2. -- Created 1960 Ky. Acts ch.
5, Art. 1, sec. 4.
Notes of Decisions
Commonwealth ex rel. Ross v. Lee's Ford Dock, Inc., 551 S.W.2d 236 (Ky. 1977).
· cites it 3× “KRS 139.050 sets forth a detailed definition of “gross receipts,” which excludes the following: “Sales of gasoline and special fuels subjected to tax under KRS Chapter 138.”
Revenue Cabinet v. Corum & Edwards, Inc., 673 S.W.2d 736 (Ky. Ct. App. 1984).
· cites it 3× “Third, delivery charges are subject to taxation because processing of the concrete occurs during delivery.”
Dep't of Revenue ex rel. Carpenter v. Pullman, Inc., 560 S.W.2d 18 (Ky. Ct. App. 1977).
“450(2) and reach the conclusion that the sales of these vehicles are includable in gross receipts arid therefore, not exempted from the sales tax (see KRS 139.050(3)(f)). We disagree. We are aware of the role of the courts that we should interpret conflicting statutes so as to…”
Dep't of Revenue, Commonwealth of Kentucky v. Cox Mach. Co., 650 S.W.2d 261 (Ky. Ct. App. 1982).
“KRS 139.050 defines gross receipts as follows: (1) ‘Gross Receipts’ means the total amount of the sale, lease or rental price, as the case may be of, ‘retail sales,’ or *263 ‘sales at retail,’ valued in money, whether received in money or otherwise .”
Revenue Cabinet v. Mountain Ford, Inc., 875 S.W.2d 903 (Ky. Ct. App. 1994).
· cites it 2× “KRS 139.050(3)(f) exempts from a retailer’s gross receipts “the sales price of any motor vehicle as defined by KRS 138.”
— Ky. Rev. Stat. § 139.050(3)(e) — 1 case
Commonwealth ex rel. Ross v. Lee's Ford Dock, Inc., 551 S.W.2d 236 (Ky. 1977).
“KRS 139.050 sets forth a detailed definition of “gross receipts,” which excludes the following: “Sales of gasoline and special fuels subjected to tax under KRS Chapter 138.”
— Ky. Rev. Stat. § 139.050(3)(f) — 2 cases
Dep't of Revenue ex rel. Carpenter v. Pullman, Inc., 560 S.W.2d 18 (Ky. Ct. App. 1977).
“450(2) and reach the conclusion that the sales of these vehicles are includable in gross receipts arid therefore, not exempted from the sales tax (see KRS 139.050(3)(f)). We disagree. We are aware of the role of the courts that we should interpret conflicting statutes so as to…”
Revenue Cabinet v. Mountain Ford, Inc., 875 S.W.2d 903 (Ky. Ct. App. 1994).
“KRS 139.050(3)(f) exempts from a retailer’s gross receipts “the sales price of any motor vehicle as defined by KRS 138.”
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