Exemptions
139.470 - Exempt Transactions.139.471 - Transactions Excluded From Additional Tax.139.472 - Exemption for Certain Medical Items.139.474 - Repealed, 1978.139.480 - Property Exempt. (see Lrc Note Below)139.481 - Agriculture Exemption License Number Required for Exemption -- Eligibility for Application -- Documentation to Seller for Receipt of Exemption -- Administrative Regulations -- Expiration and Renewal of Exemption Number -- Searchable Database of Agriculture Exemption Numbers.139.482 - Historical Sites.139.483 - Exemption of Vessels and Maritime Supplies.139.484 - Exemption of Moneys Paid for Lease or Rental of Films by Commercial Motion Picture Theaters.139.485 - Exemption of Food Items -- Definitions.139.486 - Sale, Use, Storage, or Consumption of "industrial Machinery" -- Definitions for Section.139.487 - Repealed, 2008.139.488 - Repealed, 2008.139.490 - Repealed, 2004.139.495 - Application of Taxes to Resident Nonprofit Institutions and to Certain Limited Liability Companies -- Exemptions -- Refund.139.496 - Exemption of Certain Sales.139.497 - Exemption for Sales by Schools, School-sponsored Clubs and Organizations or Affiliated Groups, Certain Nonprofit Educational Youth Programs, and Federally Chartered Education-related Corporation at Annual National Convention Held in State.139.498 - Exemption for Sale of Admissions and Fundraising Event Sales by Nonprofit Organizations.139.499 - Exemption for Certain Data Center Equipment.139.500 - Exemption From Use Tax of Property Subject to Sales or Gasoline Tax.139.505 - Refundable Credit of Portion of Sales Tax Paid on Interstate Business Communications Service.139.510 - Use Tax Credit for Sales Tax Paid in Another State Under Reciprocal Arrangement -- Tax Credit for Taxes Paid in Another State on Communications Service.139.512 - Refundable Sales and Use Tax Credit.139.515 - Sales Tax Refund Program for Qualifying Signature Projects.139.516 - Exemption for Sale or Purchase of Electricity Used in Commercial Mining of Cryptocurrency.139.517 - Sales Tax Incentive for Alternative Fuel, Gasification, and Renewable Energy Facilities.139.518 - Sales or Use Tax Refund on Energy-efficiency Products Used at Manufacturing Plant.139.519 - Sales and Use Tax Refund on Building Materials Used for Disaster Recovery.139.520 - Inapplicability of Other Statutory Exemptions.139.528 - Tax Rebate for Sale of Alternative Jet Fuel -- Definitions for Section -- Use of Rebate by Commercial Airport -- Application -- Administrative Regulations -- Request and Payment.139.530 - Sales and Use Taxes Are in Addition to Other Taxes.139.531 - Application of Taxes to Horse Industry.139.532 - Repealed, 2004.139.533 - Sales Tax Rebate on Sales of Admissions and Tangible Personal Property at Governmental Facility -- Limitation Beginning July 1, 2020.139.534 - Tax Refund for Purchases and Operation of Certain Communications and Computer Systems Costing $100 Million or More.139.535 - Sales and Use Tax Incentive for Approved Companies on Qualifying Purchases for Economic Development Projects Approved Under Krs 154.31-030.139.536 - Tourism Attraction Project Credit Against Sales Tax.139.537 - Exemption for Coal-based Near Zero Emission Power Plant.139.4802 - Restriction on Notice or Instruction to Collect or Remit Sales and Use Tax on the Sale, Use, Storage, or Other Consumption of Currency or Bullion Currency -- Refund of Tax Paid -- Cause of Action -- Damages -- Waiver of Immunity.139.5313 - Application of Taxes to Mortuary Industry.139.5325 - Sales Tax Incentives for Qualified Attraction -- Applications -- Eligibility -- Report -- Sunset.139.5327 - Incentive for Certain Professional Golf Sporting Events -- Definitions for Section -- Terms -- Application -- Sunset -- Administrative Regulation -- Annual Report.