Ky. Rev. Stat. Ann. § 139.482 - Historical Sites.

139.482 - Historical Sites.
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.139.483 - Exemption of Vessels and Maritime Supplies.

139.482 Historical sites.

  1. "Historical site," as used in this section, means properties listed by the United States department of interior in the National Register as authorized by title 16, United States Code, section 470(f).
  2. There is excluded from the computation of the amount of taxes imposed by this chapter gross receipts from the sales of materials, supplies, and services to a nonprofit corporation, society, or organization to be used to restore, maintain, or operate a historical site.

Effective: January 1, 2023

History: Amended 2022 Ky. Acts ch. 212, sec. 4, effective January 1, 2023. -- Created 1976 Ky. Acts ch. 318, secs. 2 and 3.

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