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

Ky. Rev. Stat. § 139.190 (2026)

Repealed, 2008

✓ current as of May 2026
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Catchline at repeal: "Use." History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 19, effective February 5, 1960.

Notes of Decisions
Cited in 5 cases, 1975–2004 · leading case: Revenue Cabinet v. Lazarus, Inc., 49 S.W.3d 172 (Ky. 2001).
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Revenue Cabinet v. Lazarus, Inc., 49 S.W.3d 172 (Ky. 2001). · cites it 3× “190 imposes a use tax “on the storage, use, or other consumption in *175 this state of tangible personal property purchased on and after July 1, 1990, for storage, use, or other consumption in this state at the rate of six percent (6%) of the sales price of the property.”
Popplewell's Alligator Dock No. 1, Inc. v. Cabinet, 133 S.W.3d 456 (Ky. 2004). “KRS 139.190 (" 'Use' includes the exercise of any right or power over tangible personal property incident to the ownership of that property, or by any transaction in which possession is given, except that it does not include the sale of that property in the regular course of…”
SmithKline Beecham Corp. v. Revenue Cabinet, 40 S.W.3d 883 (Ky. Ct. App. 2001). “KRS 139.190. 3 . 188 Ariz. 414 , 937 P.2d 336, 339 (App.”
Revenue Cabinet v. Ashland Oil, Inc., 888 S.W.2d 701 (Ky. Ct. App. 1994). · cites it 2× “87-CA-1288-S, rendered May 13, 1988, upheld the assessment reasoning that Ash Property had used the aircraft in Kentucky within the meaning of the use tax statutes, specifically KRS 139.190, by leasing them to Ashland Oil 2 .”
Kentucky Bd. of Tax Appeals v. Brown Hotel Co., 528 S.W.2d 715 (Ky. Ct. App. 1975). “” KRS 139.190 provides: “ ‘Use’ includes the exercise of any right or power over tangible personal property incident to the ownership of that property, or by any transaction in which possession is given, except that it does not include the sale of that property in the regular…”
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