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

Ky. Rev. Stat. § 139.600 (2026)

Sales tax on rental receipts

✓ current as of May 2026
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For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such rules and regulations as the department may prescribe. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 433, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 56, effective February 5, 1960.

Notes of Decisions
Cited in 1 case, 2004–2004 · 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). “KRS 139.600 ("For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such rules and regulations as the cabinet may prescribe.”
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