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

Ky. Rev. Stat. § 139.531 (2026)

Application of taxes to horse industry

✓ current as of May 2026
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(1) Notwithstanding any other provisions of this chapter to the contrary, the taxes imposed by this chapter shall apply to:

(a) Fees paid for breeding a stallion to a mare in this state;

(b) Sales of horses unless exempted under the provisions of subsections (2)(a) or (2)(d) of this section; and

(c) The sales price of any horse claimed at any race meeting within this state.

(2) In addition to any other exemptions provided for the horse industry in this chapter, the taxes imposed under the provisions of this chapter shall not apply to the following activities:

(a) The sale or use of horses, or interests or shares in horses, provided the purchase or use is made for breeding purposes only;

(b) The use of a stallion for breeding purposes by an owner or shareholder of the stallion;

(c) The trading of stallion services by an owner or shareholder of the stallion;

(d) The sale of horses less than two (2) years of age at the time of sale, provided the sale is made to a nonresident of Kentucky. For the purposes of this section, a nonresident means a person as defined in KRS 141.010 who is not a resident in this state as defined by KRS 141.010 or who is not commercially domiciled in this state as defined in KRS 141.901;

(e) The boarding and training of horses within this state; and

(f) The temporary use of horses within this state for purposes of racing, exhibiting, or performing. Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 75, effective April 14, 2018; and ch. 207, sec. 75, effective April 27, 2018. -- Amended 2005 Ky. Acts ch. 168, sec. 132, effective June 1, 2005. -- Created 1976 Ky. Acts ch. 155, sec. 29. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1990–2021 · leading case: Calumet Farm, Inc. v. Revenue Cabinet, 793 S.W.2d 830 (Ky. Ct. App. 1990).
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Calumet Farm, Inc. v. Revenue Cabinet, 793 S.W.2d 830 (Ky. Ct. App. 1990). · cites it 6× “KRS 139.531 provides, in part: Application of taxes to horse industry.”
Mull Enter. Ltd. D/B/A Yeomanstown Stud v. Mgg Inv. Grp. Lp (Ky. Ct. App. 2021). “130 (exempting killing of animals at organized horse races or shows from cruelty to animals and imposing additional penalties for offenses arising from a person’s treatment of an equine).”
Commonwealth, Revenue Cabinet v. Kenington Sales, Inc., 836 S.W.2d 902 (Ky. Ct. App. 1992). · cites it 2× “This audit was evidently undertaken to address the failure of Kenington’s early 1980’s management to maintain exemption certificates representing that sales of thoroughbred yearlings to out-of-state buyers were not subject to sales tax, according to KRS 139.531. Available…”
— Ky. Rev. Stat. § 139.531(2)(a) — 1 case
Calumet Farm, Inc. v. Revenue Cabinet, 793 S.W.2d 830 (Ky. Ct. App. 1990). “KRS 139.531 provides, in part: Application of taxes to horse industry.”
— Ky. Rev. Stat. § 139.531(l)(a) — 1 case
Calumet Farm, Inc. v. Revenue Cabinet, 793 S.W.2d 830 (Ky. Ct. App. 1990). “KRS 139.531 provides, in part: Application of taxes to horse industry.”
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