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

Ky. Rev. Stat. § 139.170 (2026)

Repealed, 2008

✓ current as of May 2026
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Catchline at repeal: Definitions. History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2001 Ky. Acts ch. 68, sec. 1, effective March 15, 2001. -- Amended 1994 Ky. Acts ch. 501, sec. 1, effective July 15, 1994. – Amended 1991 (1st Extra. Sess.) Ky. Acts ch. 12, sec. 44, effective February 26, 1991. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 7, sec. 1. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 17, effective February 5, 1960.

Notes of Decisions
Cited in 20 cases (1 in the last 5 years), 1968–2022 · leading case: Camera Ctr., Inc. v. Revenue Cabinet, 34 S.W.3d 39 (Ky. 2000).
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Camera Ctr., Inc. v. Revenue Cabinet, 34 S.W.3d 39 (Ky. 2000). · cites it 30× “480(10); KRS 139.170; and 103 KAR 30:120, as machinery for a new and expanded industry.”
Ross v. Greene & Webb Lbr. Co., Inc., 567 S.W.2d 302 (Ky. 1978). · cites it 4× “40 in sales and use tax under KRS 139.170. The assessment was based on the lumber company’s purchase of certain items of equipment which the Department of Revenue contends do not qualify for exemption as machinery for new and expanded industry under KRS 139.”
Dep't of Revenue v. Spalding Laundry & Dry Cleaning Co., 436 S.W.2d 522 (Ky. Ct. App. 1968). · cites it 4× “The trial court found that KRS 139.170, which defines exempted “machinery”, in failing to encompass appellee’s property was arbitrary and unreasonable, and consequently viola-tive, of sections 3 and 171 of the Kentucky Constitution and the Fourteenth Amendment to the United…”
Revenue Cabinet v. Kentucky-Am. Water Co., 997 S.W.2d 2 (Ky. 1999). · cites it 2× “There is no dispute that the water treatment plants to and including the clear well are not subject to sales and use taxation if it meets the requirements of KRS 139.170. Water treatment plants are not the subject of this appeal.”
Dep't of Revenue v. State Contracting & Stone Co., 572 S.W.2d 421 (Ky. 1978). · cites it 2× “If so, then by the terms of KRS 139.170 the property in question is exempt from state sales and use tax for “machinery used in new and expanded industry”.”
Dep't of Revenue Ex Rel. Luckett v. Allied Drum Serv., Inc., 561 S.W.2d 323 (Ky. 1978). “Such machinery is defined in KRS 139.170 1 as: “. . . that machinery used directly in the manufacturing process, which is incorporated for the first time into plant facilities established in this state, and which does not replace machinery in such plants.”
Schenley Distillers, Inc. v. Commonwealth Ex Rel. Luckett, 467 S.W.2d 598 (Ky. Ct. App. 1971). “Insofar as pertinent here, KRS 139.170 defines such machinery as that “used directly in the manufacturing process”.”
Commonwealth Ex Rel. Luckett v. WLEX-TV, INC., 438 S.W.2d 520 (Ky. Ct. App. 1969). · cites it 4× “480(8) relieve it from the payment of taxes on the purchases involved. The statute lists, among kinds of property that are exempt when used for certain purposes, "* * * (8) Machinery for new and expanded industry.”
Revenue Cabinet, Commonwealth v. Amax Coal Co., 718 S.W.2d 947 (Ky. 1986). · cites it 3× “KRS 139.170 states: “Machinery for new and expanded industry shall mean that machinery used directly in the manufacturing or processing production process, which is incorporated for the first time into plant facilities established in this state, and which does not replace…”
Commonwealth, Dep't of Revenue v. Kuhlman Corp., 564 S.W.2d 14 (Ky. 1978). “KRS 139.170 provides that “ ‘Machinery for new and expanded industry’ shall mean that machinery used directly in the manufacturing process .”
Revenue Cabinet v. Armco, Inc., 838 S.W.2d 396 (Ky. Ct. App. 1992). “” The Board denied the exemption citing KRS 139.170 which deals with machinery purchased for a new or expanded industry.”
Mansbach Metal Co. v. Commonwealth, Dep't of Revenue, 521 S.W.2d 85 (Ky. Ct. App. 1975). “480, which does not include machinery which replaces other machinery, KRS 139.170. While those statutes have a bearing on the issue in this case, the key question is the applicability of Regulation No.”
Show all 20 citing cases →
— Ky. Rev. Stat. § 139.170(1) — 1 case
Camera Ctr., Inc. v. Revenue Cabinet, 34 S.W.3d 39 (Ky. 2000). “480(10); KRS 139.170; and 103 KAR 30:120, as machinery for a new and expanded industry.”
— Ky. Rev. Stat. § 139.170(2) — 1 case
Century Aluminum of Kentucky, Gp v. Dep't of Revenue, Fin. & Admin. Cabinet Commonwealth of Kentucky (Ky. 2022).
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