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

Ky. Rev. Stat. § 139.130 (2026)

Repealed, effective July 1, 2004

✓ current as of May 2026
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Catchline at repeal: "Sales price." History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Amended 1996 Ky. Acts ch. 226, sec. 2, effective July 15, 1996. -- Amended 1968 Ky. Acts ch. 40, Part I, sec. 3. -- Created 1960 Ky. Acts ch. 5, Art. 1, sec. 12.

Notes of Decisions
Cited in 3 cases, 1984–1992 · 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× “120 (sale), KRS 139.130 (sales price), KRS 139.160 (tangible personal property), and KRS 139.”
WDKY-TV, Inc. v. Revenue Cabinet, 838 S.W.2d 431 (Ky. Ct. App. 1992). “any services that are a part of the sale_” KRS 139.130. This Court sees nothing in the statute which purports to tax intangible property rights, other than the right to services, associated with the transfer of tangible property.”
Revenue Cabinet v. Corum & Edwards, Inc., 673 S.W.2d 736 (Ky. Ct. App. 1984). “(emphasis added) KRS 139.130, in relevant parts, provides as follows: “SALES PRICE.”
— Ky. Rev. Stat. § 139.130(l)(b) — 1 case
Revenue Cabinet v. Joy Tech., Inc., 838 S.W.2d 406 (Ky. Ct. App. 1992). “120 (sale), KRS 139.130 (sales price), KRS 139.160 (tangible personal property), and KRS 139.”
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