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

Ky. Rev. Stat. § 139.483 (2026)

Exemption of vessels and maritime supplies

✓ current as of May 2026
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The taxes imposed under the provisions of this chapter shall not apply to the sale of, or the storage, use, or other consumption of, ships and vessels, including property used in the repair or construction of, supplies and fuel consumed in the operation of, and supplies consumed by crew members aboard such ships and vessels which are used principally in the transportation of property or in the conveyance of persons for hire. History: Created 1966 Ky. Acts ch. 64, sec. 12.

Notes of Decisions
Cited in 5 cases, 1978–2004 · leading case: Popplewell's Alligator Dock No. 1, Inc. v. Cabinet, 133 S.W.3d 456 (Ky. 2004).
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Popplewell's Alligator Dock No. 1, Inc. v. Cabinet, 133 S.W.3d 456 (Ky. 2004). · cites it 21× “Alligator Dock contends that the gasoline sales were exempt from sales and use taxes under KRS 139.483’s exemption for “fuel consumed in the operation of .”
Barnes v. Dep't of Revenue, 575 S.W.2d 169 (Ky. Ct. App. 1978). · cites it 7× “A petition of appeal was taken to the Kentucky Board of Tax Appeals, which ruled that the houseboats were subject to use tax, and that KRS 139.483 is an integral part of the Port and River Development Act of 1966.”
Delta Air Lines, Inc. v. Commonwealth, Revenue Cabinet, 689 S.W.2d 14 (Ky. 1985). · cites it 2× “480(1) and KRS 139.483 create no ambiguity for KRS 139.”
Am. Premier Ins. Co. v. McBride, 159 S.W.3d 342 (Ky. Ct. App. 2004). “(holding that KRS 139.483, a tax exemption statute, is an integral part of the Port and River Development Commission Act and must be construed consistently with that act as a whole, despite the fact that the statute was codified in the Sales and Use Chapter, KRS Chapter 139).”
Paducah Marine Ways, Inc. v. Revenue Cabinet Commonwealth, 730 S.W.2d 956 (Ky. Ct. App. 1987). · cites it 4× “This opinion will be centered upon and for the most part limited to an interpretation of KRS 139.483 as we perceive this to be the central question.”
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