{"data":{"id":"us-ky/krs-139.430","jurisdiction":"us-ky","citation":"KRS 139.430","heading":"Property used by purchaser after giving certificate.","body":"If a purchaser who gives a certificate makes any storage or use of the property other than\nretention, demonstration or display while holding it for sale in the regular course of\nbusiness, the storage or use is taxable as of the time the property is first s o stored or used.\nIf the sole use of the property, other than retention, demonstration or display in the regular\ncourse of business, is the rental of the property while holding it for sale, the purchaser\nshall pay the tax on the use measured by the amount of the rental charged rather than the\nsales price of the property to him.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28886","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"d9574d6f16f9a0167bdfaa1aae39e889795bdaad3233446298e843dc0f7492ba","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.420","next":"us-ky/krs-139.440"},"notice":"GroundRules: Original legal text. Not legal advice."}