139.496 Exemption of certain sales.
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/ky/chapter-139/139-496A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.