Ky. Rev. Stat. » Chapter 139
Kentucky Revised Statutes

Ky. Rev. Stat. § 139.070 (2026)

Repealed, 2008

✓ current as of May 2026
Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Catchline at repeal: "Occasional sale." History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 1992 Ky. Acts ch. 361, sec. 6, effective July 14, 1992. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 6, effective February 5, 1960.

Notes of Decisions
Cited in 5 cases, 1968–2004 · leading case: LWD Equip., Inc. v. Revenue Cabinet, 136 S.W.3d 472 (Ky. 2004).
Sort: Relevance Newest Treatment
LWD Equip., Inc. v. Revenue Cabinet, 136 S.W.3d 472 (Ky. 2004). · cites it 10× “The substantive question and principal issue is whether LWD Equipment’s regular leasing of equipment to its sister corporations constitutes an “occasional sale” within the meaning of KRS 139.070, in which event LWD Equipment’s gross receipts from the transactions are exempt from…”
George Wohrley, Inc. v. Commonwealth, Dep't of Revenue, 495 S.W.2d 173 (Ky. Ct. App. 1973). · cites it 4× “On its present appeal Wohrley contends that this “ * * * one time non-recurring bulk sale, liquidation and dissolution by a retail cigarette vendor of its own entire business assets * * * ” was not a “sale at retail”, that it was not a retailer and that this transaction could be…”
Commonwealth ex rel. Luckett v. Revday Indus., Inc., 432 S.W.2d 819 (Ky. Ct. App. 1968). · cites it 7× “The Board of Tax Appeals held in each case that the sale of the manufacturing equipment was exempt from sales tax as an “occasional sale” as defined in KRS 139.070. The board further held that the sales did not constitute taxable “retail sales” as defined in KRS 139.”
Gust K. Newburg Constr. Co. v. Commonwealth ex rel. Ross, 516 S.W.2d 846 (Ky. Ct. App. 1974). · cites it 2× “2d 819 (1968) and KRS 139.070(1). A retailer is defined as: “(c) Every person making more than two (2) retail sales during any twelve (12) month period, including sales made in the capacity of as-signee for the benefit of creditors, or receiver or trustee in bankruptcy.”
Revenue Cabinet v. Corum & Co., 700 S.W.2d 417 (Ky. Ct. App. 1985). “It was also argued by appellee that the exemption of KRS 139.070, an “occasional sale,” attached to this matter for its benefit.”
— Ky. Rev. Stat. § 139.070(1) — 1 case
Gust K. Newburg Constr. Co. v. Commonwealth ex rel. Ross, 516 S.W.2d 846 (Ky. Ct. App. 1974). “2d 819 (1968) and KRS 139.070(1). A retailer is defined as: “(c) Every person making more than two (2) retail sales during any twelve (12) month period, including sales made in the capacity of as-signee for the benefit of creditors, or receiver or trustee in bankruptcy.”
— Ky. Rev. Stat. § 139.070(l)(a) — 1 case
LWD Equip., Inc. v. Revenue Cabinet, 136 S.W.3d 472 (Ky. 2004). “The substantive question and principal issue is whether LWD Equipment’s regular leasing of equipment to its sister corporations constitutes an “occasional sale” within the meaning of KRS 139.070, in which event LWD Equipment’s gross receipts from the transactions are exempt from…”
— Ky. Rev. Stat. § 139.070(l)(b) — 1 case
LWD Equip., Inc. v. Revenue Cabinet, 136 S.W.3d 472 (Ky. 2004). “The substantive question and principal issue is whether LWD Equipment’s regular leasing of equipment to its sister corporations constitutes an “occasional sale” within the meaning of KRS 139.070, in which event LWD Equipment’s gross receipts from the transactions are exempt from…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.