KRS 143A.030: Exemptions.

The taxes imposed in KRS 143A.020 do not apply to 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 pu rposes

so as to qualify for exemption from sales and use taxes as provided in KRS 139.480.