Section 139.496 - Exemption of certain sales(1) The taxes imposed in this chapter do not apply to the first one thousand dollars ($1,000) of sales made in any calendar year by individuals not engaged in the business of selling. This exemption is limited to garage or yard sales of household items by an individual or family which are in no way associated with or related to the operation of a business.(2) The exemption does not apply to activities in which all or substantially all the household goods of a person are offered for sale.Amended by 2019 Ky. Acts ch. 151,§ 30, eff. 3/26/2019.Effective:7/1/1990
Amended 1990 Ky. Acts ch. 476, Pt. V, sec. 360; and Pt. VII A, sec. 624, effective7/1/1990. -- Amended 1984 Ky. Acts ch. 331, sec. 2, effective 7/13/1984. -- Created 1976 Ky. Acts ch. 77, Pt. III, sec. 3, effective 7/1/1976.