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

Ky. Rev. Stat. § 139.100 (2026)

Repealed, 2008

✓ current as of May 2026
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Catchline at repeal: "Retail sale." History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2003 Ky. Acts ch. 124, sec. 2, effective July 1, 2004. -- Amended 2002 Ky. Acts ch. 69, sec. 1, effective July 15, 2002. -- Amended 2000 Ky. Acts ch. 547, sec. 6, effective January 1, 2001. -- Amended 1992 Ky. Acts ch. 165, sec. 3, effective July 14, 1992. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 9, effective February 5, 1960.

Notes of Decisions
Cited in 16 cases, 1963–2006 · leading case: Smith Beverage Co. of Columbia, Inc. v. Reiss, 568 S.W.2d 61 (Mo. 1978).
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Smith Beverage Co. of Columbia, Inc. v. Reiss, 568 S.W.2d 61 (Mo. 1978). · cites it 2× “court considered whether bottles and cases delivered from Ohio to *65 dealers in Kentucky constituted property purchased for storage, use or other consumption in that state, subjecting them to the use tax imposed by the Kentucky statute, or whether the bottles and cases when so…”
Revenue Cabinet v. Joy Tech., Inc., 838 S.W.2d 406 (Ky. Ct. App. 1992). · cites it 2× “050 (gross receipts), KRS 139.100 (retail sale), KRS 139.110 (retailer), KRS 139.”
Kentucky Bd. of Tax Appeals v. Brown Hotel Co., 528 S.W.2d 715 (Ky. Ct. App. 1975). · cites it 4× “KRS 139.100 provides in part as follows: “(1) ‘Retail sale’ or ‘sale at retail’ means: (a) 1.”
Stoner Creek Stud, Inc. v. Revenue Cabinet Commonwealth, 746 S.W.2d 73 (Ky. Ct. App. 1987). “200 imposes a sales tax on gross receipts derived from “ ‘retail sales’ ... made within this commonwealth.”
Int'l Soc'y for Krishna Consciousness, Inc. v. Commonwealth ex rel. Carpenter, 610 S.W.2d 910 (Ky. Ct. App. 1980). “KRS 139.100,139.110, and 139.120. On this basis, the summary judgment must be reversed and the case remanded for further proceedings to determine whether ISKCON made “retail sales” at the Kentucky State Fair.”
Revenue Cabinet Commonwealth v. Moors Resort, Inc., 675 S.W.2d 859 (Ky. Ct. App. 1984). “050) from a retail sale (KRS 139.100) by a retailer (KRS 139.110) that are subject to sales tax under KRS 139.”
Coca-Cola Bottling Works Co. v. Kentucky Dep't of Revenue, 517 S.W.2d 746 (Ky. Ct. App. 1974). “310 on “the storage, use or other consumption in this state” of such property, or whether the bottles and cases when delivered to the dealers were sold to the dealers for resale by them, so as to be exempt from sales or use tax by virtue of KRS 139.100. The Kentucky Department…”
Marcum v. City of Louisville Mun. Hous. Comm'n, 374 S.W.2d 865 (Ky. Ct. App. 1963). “270(1) (b)) The gasoline dealer is the taxpayer. He pays tax on gasoline received.”
Mansbach Metal Co. v. Commonwealth, Dep't of Revenue, 521 S.W.2d 85 (Ky. Ct. App. 1975). · cites it 2× “200 levies a tax on “retail sales” and KRS 139.100 defines a “retail sale” as “A sale for any purpose other than resale in the regular course of business of tangible personal property.”
LWD Equip., Inc. v. Revenue Cabinet, 136 S.W.3d 472 (Ky. 2004). “070, which defines an “occasional sale”; KRS 139.100, which defines a “retail sale”; and KRS 139.”
Revenue Cabinet v. Corum & Edwards, Inc., 673 S.W.2d 736 (Ky. Ct. App. 1984). · cites it 2× “(2) The total amount of the sale or lease or rental price includes all of the following: (a) Any services that are a part of the sale; (emphasis added) KRS 139.100, in relevant parts, provides as follows: “RETAIL SALE.”
Commonwealth ex rel. Luckett v. Revday Indus., Inc., 432 S.W.2d 819 (Ky. Ct. App. 1968). · cites it 2× “The board further held that the sales did not constitute taxable “retail sales” as defined in KRS 139.100. The circuit court simply adjudged that the board’s determinations were correct.”
Show all 16 citing cases →
— Ky. Rev. Stat. § 139.100(1) — 1 case
Gust K. Newburg Constr. Co. v. Commonwealth ex rel. Ross, 516 S.W.2d 846 (Ky. Ct. App. 1974).
— Ky. Rev. Stat. § 139.100(1)(a) — 1 case
Stoner Creek Stud, Inc. v. Revenue Cabinet Commonwealth, 746 S.W.2d 73 (Ky. Ct. App. 1987). “200 imposes a sales tax on gross receipts derived from “ ‘retail sales’ ... made within this commonwealth.”
— Ky. Rev. Stat. § 139.100(2) — 2 cases
Marcum v. City of Louisville Mun. Hous. Comm'n, 374 S.W.2d 865 (Ky. Ct. App. 1963). “270(1) (b)) The gasoline dealer is the taxpayer. He pays tax on gasoline received.”
Revenue Cabinet v. Corum & Edwards, Inc., 673 S.W.2d 736 (Ky. Ct. App. 1984). “(2) The total amount of the sale or lease or rental price includes all of the following: (a) Any services that are a part of the sale; (emphasis added) KRS 139.100, in relevant parts, provides as follows: “RETAIL SALE.”
— Ky. Rev. Stat. § 139.100(2)(a) — 1 case
Kentucky Bd. of Tax Appeals v. Brown Hotel Co., 528 S.W.2d 715 (Ky. Ct. App. 1975). “KRS 139.100 provides in part as follows: “(1) ‘Retail sale’ or ‘sale at retail’ means: (a) 1.”
— Ky. Rev. Stat. § 139.100(3)(b) — 1 case
Clark v. Bellsouth Telecomm., Inc., 461 F. Supp. 2d 541 (W.D. Ky. 2006).
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