143A.030 Exemptions. - Kentucky Statutes

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143A.030 Exemptions. The taxes imposed in KRS 143A.020 do not apply to fluorspar, lead, zinc, and barite
severed for any purposes or to rock, limestone, or gravel used for privately maintained but
publicly dedicated roads or limestone when sold or used by the taxpayer for agricultural
purposes so as to qualify for exemption from sales and use taxes as provided in KRS
139.480. Effective: August 1, 2002
History: Amended 2002 Ky. Acts ch. 367, sec. 2, effective August 1, 2002. -- Amended 1984 Ky. Acts ch. 173, sec. 2, effective July 13, 1984. -- Created 1980 Ky. Acts
ch. 392, sec. 3, effective June 1, 1980.