KRS 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 i ndividual 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.