{"data":{"id":"us-ky/krs-132.097","jurisdiction":"us-ky","citation":"KRS 132.097","heading":"Exemption from state ad valorem tax of personal property held for","body":"shipment out of state.\nThere shall be exempt from ad valorem tax for state purposes, personal property placed in\na warehouse or distribution center for the purpose of subsequent shipmen t to an out -of-\nstate destination. Personal property shall be deemed to be held for shipment to an out -of-\nstate destination if the owner can reasonably demonstrate that the personal property will\nbe shipped out of state within the next six (6) months.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28221","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"c1279b4ad1abca9857758a7031b3ec2d2cbdb4e5c3c4d038992bc696d800d64d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.096","next":"us-ky/krs-132.098"},"notice":"GroundRules: Original legal text. Not legal advice."}