KRS 139.500: Exemption from use tax of property subject to sales or gasoline tax.

(1) The storage, use, or other consumption in this state of property, the gross receipts

from the sale of which are required to be included in the measure of the tax levied

under KRS 139.200 is not subject to the use tax.

(2) The storage, use, or other consump tion in this state of gasoline or special fuels on

which the tax under KRS Chapter 138 has been paid and which is not subject to

refund under KRS 138.341, 138.344, 138.445, 279.200, or 279.530 shall not be

subject to the use tax.