Kentucky Revised Statutes

Ky. Rev. Stat. § 139.490 (2026)

Repealed, effective July 1, 2004

✓ current as of May 2026

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Catchline at repeal: Purchaser's liability for using property in other than exempt way after certification. History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Amended 1988 Ky. Acts ch. 135, sec. 5, effective July 15, 1988. -- Amended 1982 Ky. Acts ch. 102, sec. 1, effective July 15, 1982. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 49, effective February 5, 1960.

Notes of Decisions

Cited in 1 case, 1987–1987 · leading case: Stoner Creek Stud, Inc. v. Revenue Cabinet Commonwealth, 746 S.W.2d 73 (Ky. Ct. App. 1987).

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Stoner Creek Stud, Inc. v. Revenue Cabinet Commonwealth, 746 S.W.2d 73 (Ky. Ct. App. 1987). “KRS 139.490 permits a seller to accept such a certificate from a purchaser in which event the purchaser becomes liable for any sales tax due on the transaction.”

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