KRS 132.097: Exemption from state ad valorem tax of personal property held for

shipment out of state.

There shall be exempt from ad valorem tax for state purposes, personal property placed in

a warehouse or distribution center for the purpose of subsequent shipmen t to an out -of-

state destination. Personal property shall be deemed to be held for shipment to an out -of-

state destination if the owner can reasonably demonstrate that the personal property will

be shipped out of state within the next six (6) months.