Ky. Rev. Stat. » Chapter 139

Ky. Rev. Stat. § 139.160

Repealed, 2008

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Catchline at repeal: "Tangible personal property" -- "Prewritten computer software." History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2003 Ky. Acts ch. 124, sec. 6, effective July 1, 2004. -- Amended 2000 Ky. Acts ch. 547, sec. 7, effective January 1, 2001. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 16, effective February 5, 1960.

Notes of Decisions
Cited in 6 cases, 1963–2002 · leading case: Revenue Cabinet v. Joy Technologies, Inc.
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Revenue Cabinet v. Joy Technologies, Inc. (1992) kyctapp · cites it 2× “In its decision, the Board stated that 103 KAR 27:150(4) directly applies to Joy’s CEP transactions because the CEP constitutes a transfer of tangible property under KRS 139.160. Joy then appealed the Board’s order to the Hopkins Circuit Court.”
WDKY-TV, Inc. v. Revenue Cabinet (1992) kyctapp “In each example, one party buys things and one party buys the intangible (meaning not capable of being “seen, weighed, measured, felt or touched” and not otherwise perceptible to the human senses, KRS 139.160) right to make reproductions of a thing.”
Woodward, Hobson & Fulton, L.L.P. v. Revenue Cabinet (2002) kyctapp “KRS 139.160, 103 KAR 27:020(1), 103 KAR 27:130(2).”
Marcum v. City of Louisville Municipal Housing Commission (1963) kyctapp “” The circuit court adjudged that the appellee was exempt from the imposition of the Kentucky sales and use tax on its purchases or use of utilities, as well as to other tangible property, and that the application of the sales and use tax to the purchase of utilities by the…”
Revenue Cabinet v. Saylor (1987) kyctapp “Accordingly, we hold that the court did not err by determining that the bullion coins sold by Saylor fall within the meaning of the definition of tangible property set forth in KRS 139.160, and hence, that a retail sale of such coins is a transaction to which the Kentucky sales…”
Revenue Cabinet v. Bryant-Burnett Co. (1987) kyctapp · cites it 2× “On the other hand, I do not agree with the appellant that the transactions at issue were already made subject to sales tax by 103 KAR 27:150. That regulation deals with repairs to “tangible personal property.”
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