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

Ky. Rev. Stat. § 139.500 (2026)

Exemption from use tax of property subject to sales or gasoline tax

✓ current as of May 2026
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(1) The storage, use, or other consumption in this state of property, the gross receipts from the sale of which are required to be included in the measure of the tax levied under KRS 139.200 is not subject to the use tax.

(2) The storage, use, or other consumption in this state of gasoline or special fuels on which the tax under KRS Chapter 138 has been paid and which is not subject to refund under KRS 138.341, 138.344, 138.445, 279.200, or 279.530 shall not be subject to the use tax. Effective: July 13, 1990 History: Amended 1990 Ky. Acts ch. 414, sec. 3, effective July 13, 1990. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 48, effective February 5, 1960.

Notes of Decisions
Cited in 4 cases, 1977–1987 · leading case: Delta Air Lines, Inc. v. Commonwealth, Revenue Cabinet, 689 S.W.2d 14 (Ky. 1985).
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Delta Air Lines, Inc. v. Commonwealth, Revenue Cabinet, 689 S.W.2d 14 (Ky. 1985). · cites it 2× “Any motor carrier who fails to pay taxes levied under KRS Chapter 138 is subject to paying use tax on all fuel purchased in Kentucky pursuant to KRS 139.500(2). Exemptions from taxation are generally disfavored and all doubts are resolved against an exemption.”
Commonwealth ex rel. Ross v. Lee's Ford Dock, Inc., 551 S.W.2d 236 (Ky. 1977). · cites it 4× “*238 This brings us to KRS 139.500, which provides as follows: “(1) The storage, use or other consumption in this state of property, the gross receipts from the sale of which are required to be in the measure of the tax levied under KRS 139.”
Genex/London, Inc. v. Kentucky Bd. of Tax Appeals, 622 S.W.2d 499 (Ky. 1981). · cites it 2× “KRS 139.500 provides for the exclusion of the use tax levied pursuant to the provisions of KRS 139.”
Stoner Creek Stud, Inc. v. Revenue Cabinet Commonwealth, 746 S.W.2d 73 (Ky. Ct. App. 1987). “KRS 139.500(1) exempts from the use tax any property the gross receipts from the sale of which are required to be measured in the sales tax levied by KRS 139.”
Ky. Rev. Stat. § 139.500(1): 1 case
Stoner Creek Stud, Inc. v. Revenue Cabinet Commonwealth, 746 S.W.2d 73 (Ky. Ct. App. 1987). “KRS 139.500(1) exempts from the use tax any property the gross receipts from the sale of which are required to be measured in the sales tax levied by KRS 139.”
Ky. Rev. Stat. § 139.500(2): 2 cases
Delta Air Lines, Inc. v. Commonwealth, Revenue Cabinet, 689 S.W.2d 14 (Ky. 1985). “Any motor carrier who fails to pay taxes levied under KRS Chapter 138 is subject to paying use tax on all fuel purchased in Kentucky pursuant to KRS 139.500(2). Exemptions from taxation are generally disfavored and all doubts are resolved against an exemption.”
Commonwealth ex rel. Ross v. Lee's Ford Dock, Inc., 551 S.W.2d 236 (Ky. 1977). “*238 This brings us to KRS 139.500, which provides as follows: “(1) The storage, use or other consumption in this state of property, the gross receipts from the sale of which are required to be in the measure of the tax levied under KRS 139.”
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