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

Ky. Rev. Stat. § 139.110 (2026)

Repealed, 2008

✓ current as of May 2026
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Catchline at repeal: "Retailer." History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008; and amended ch. 132, sec. 7, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 408, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 3, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 10, effective February 5, 1960. Legislative Research Commission Note (8/1/2008). Under KRS 446.260, the repeal of this section in 2008 Ky. Acts ch. 95 prevails over its amendment in 2008 Ky. Acts ch. 132.

Notes of Decisions
Cited in 4 cases, 1973–1992 · leading case: Revenue Cabinet v. Joy Tech., Inc., 838 S.W.2d 406 (Ky. Ct. App. 1992).
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Revenue Cabinet v. Joy Tech., Inc., 838 S.W.2d 406 (Ky. Ct. App. 1992). · cites it 3× “100 (retail sale), KRS 139.110 (retailer), KRS 139.120 (sale), KRS 139.”
Revenue Cabinet Commonwealth v. Moors Resort, Inc., 675 S.W.2d 859 (Ky. Ct. App. 1984). · cites it 2× “310), maintaining that it was not subject to the sales tax imposed, for reason that its involvement in the ten transactions was not in the capacity of a “retailer,” as defined in KRS 139.110. It is, of course, only the gross receipts (KRS 139.”
George Wohrley, Inc. v. Commonwealth, Dep't of Revenue, 495 S.W.2d 173 (Ky. Ct. App. 1973). “-100(1) (a) 1 as “(a) sale for any purpose other than resale in the regular course of business of tangible personal property, * * KRS 139.110(1) (c) defines “retailer” as “(e)very person making more than two retail sales during any twelve month period, including sales made in…”
Gust K. Newburg Constr. Co. v. Commonwealth ex rel. Ross, 516 S.W.2d 846 (Ky. Ct. App. 1974). · cites it 3× “00 crane The Department of Revenue held that Newberg was a “retailer” within the meaning of KRS 139.110(1) (c) and that the series of sales made to eleven different purchasers during a twelve-month period were “retail sales,” and subject to a sales tax on the gross sale prices.”
— Ky. Rev. Stat. § 139.110(1) — 3 cases
Revenue Cabinet v. Joy Tech., Inc., 838 S.W.2d 406 (Ky. Ct. App. 1992). “100 (retail sale), KRS 139.110 (retailer), KRS 139.120 (sale), KRS 139.”
George Wohrley, Inc. v. Commonwealth, Dep't of Revenue, 495 S.W.2d 173 (Ky. Ct. App. 1973). “-100(1) (a) 1 as “(a) sale for any purpose other than resale in the regular course of business of tangible personal property, * * KRS 139.110(1) (c) defines “retailer” as “(e)very person making more than two retail sales during any twelve month period, including sales made in…”
Gust K. Newburg Constr. Co. v. Commonwealth ex rel. Ross, 516 S.W.2d 846 (Ky. Ct. App. 1974). “00 crane The Department of Revenue held that Newberg was a “retailer” within the meaning of KRS 139.110(1) (c) and that the series of sales made to eleven different purchasers during a twelve-month period were “retail sales,” and subject to a sales tax on the gross sale prices.”
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