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

Ky. Rev. Stat. § 139.120 (2026)

Repealed, 2008

✓ current as of May 2026
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Catchline at repeal: "Sale" -- "Lease or rental." History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2003 Ky. Acts ch. 124, sec. 4, effective July 1, 2004. -- Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. III, sec. 7, effective August 1, 1985. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 11, effective February 5, 1960.

Notes of Decisions
Cited in 6 cases, 1974–2004 · 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). “110 (retailer), KRS 139.120 (sale), KRS 139.130 (sales price), KRS 139.”
Kentucky Bd. of Tax Appeals v. Brown Hotel Co., 528 S.W.2d 715 (Ky. Ct. App. 1975). · cites it 2× “The tax shall not apply, however, to rooms, lodgings, or accommodations supplied for a continuous period of ninety (90) days or more to an individual;” KRS 139.120 provides: “(1) ‘Sale’ means, the furnishing of any services and facilities included in KRS 139.”
Coca-Cola Bottling Works Co. v. Kentucky Dep't of Revenue, 517 S.W.2d 746 (Ky. Ct. App. 1974). “There is no problem with the definition of “sale” in KRS 139.120, because that definition covered “any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a…”
LWD Equip., Inc. v. Revenue Cabinet, 136 S.W.3d 472 (Ky. 2004). “100, which defines a “retail sale”; and KRS 139.120, which defines a sale to include a lease.”
Revenue Cabinet v. Corum & Edwards, Inc., 673 S.W.2d 736 (Ky. Ct. App. 1984). “(emphasis added) KRS 139.120, in relevant parts, provides as follows: “SALE.”
Revenue Cabinet v. Corum & Co., 700 S.W.2d 417 (Ky. Ct. App. 1985). “The fact that five of these sales were not subject to sales tax in no wise limits them from being counted as transactions in which the title and possession passed to the buyers.”
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