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

Ky. Rev. Stat. § 139.320 (2026)

Repealed, 2007

✓ laws through the 2026 session (checked Sept. 2026)
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Catchline at repeal: Use tax on machinery brought into state for construction project. Effective: July 1, 2007 History: Repealed 2007 Ky. Acts ch. 141, sec. 29, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 416, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 476, Pt. VII A, sec. 620, effective July 1, 1990. -- Amended 1978 Ky. Acts ch. 233, sec. 27, effective June 17, 1978. -- Amended 1968 Ky. Acts ch. 40, Part I, sec.

7. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 57.

Notes of Decisions
Cited in 3 cases, 1977–1994 · leading case: Genex/London, Inc. v. Kentucky Bd. of Tax Appeals, 622 S.W.2d 499 (Ky. 1981).
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Genex/London, Inc. v. Kentucky Bd. of Tax Appeals, 622 S.W.2d 499 (Ky. 1981). · cites it 3× “” The imposition of a use tax on equipment brought into this state for use on construction projects, in effect during the period involved in this litigation, was found in KRS 139.320 and is as follows: “Use tax on machinery brought into state for construction project.”
Louisville & Nashville R.R. v. Dep't of Revenue, 551 S.W.2d 259 (Ky. Ct. App. 1977). “The Department of Revenue contended that such machinery and parts were taxable under KRS 139.320, which imposes a use tax upon machinery and equipment brought into this State for construction or repair of steam or electric railway systems.”
Revenue Cabinet v. Ashland Oil, Inc., 888 S.W.2d 701 (Ky. Ct. App. 1994). “(3)Notwithstanding the provisions of subsection (1) of this section, lease or rental agreements subject to use tax under the provisions of KRS 139.320 remain subject to tax regardless of when such lease or rental agreements were executed.”
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