Kentucky Statutes 139.600 – Sales tax on rental receipts
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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.
Effective: June 20, 2005
Terms Used In Kentucky Statutes 139.600
- Department: means the Department of Revenue. See Kentucky Statutes 139.010
- Personal property: All property that is not real property.
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.