Ky. Rev. Stat. § 143A.030
Current through Acts Received April 24, 2024
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.
KRS 143A.030
Amended 2002, Ky. Acts ch. 367, sec. 2, effective8/1/2002. -- Amended 1984 Ky. Acts ch. 173, sec. 2, effective 7/13/1984. -- Created 1980 Ky. Acts ch. 392, sec. 3, effective 6/1/1980.