Ky. Rev. Stat. § 139.090

Repealed, 2008

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Catchline at repeal: "Purchase." History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. III, sec. 6, effective August 1, 1985. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 8, effective February 5, 1960.

Notes of Decisions
Cited in 3 cases, 1994–2004 · leading case: Popplewell's Alligator Dock No. 1, Inc. v. Cabinet
Popplewell's Alligator Dock No. 1, Inc. v. Cabinet (2004) ky “’ ”); 103 KAR 28:051 § 1(1) (“The lease or rental of tangible personal property for a consideration in Kentucky is treated as a sale or purchase the receipts of which are subject to the sales or use tax.”
Woodward, Hobson & Fulton, L.L.P. v. Revenue Cabinet (2002) kyctapp · cites it 2× “KRS 139.090,139.120. Woodward was the consumer of these copies, since it was using these copies in the course of providing professional legal services to clients.”
Revenue Cabinet v. Ashland Oil, Inc. (1994) kyctapp “for storage, use or other consumption in this state at the rate of six percent (6%) of the sales price of the property.”
— Ky. Rev. Stat. § 139.090(1) — 1 case
Woodward, Hobson & Fulton, L.L.P. v. Revenue Cabinet (2002) kyctapp “KRS 139.090,139.120. Woodward was the consumer of these copies, since it was using these copies in the course of providing professional legal services to clients.”
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