{"data":{"id":"us-ky/krs-139.482","jurisdiction":"us-ky","citation":"KRS 139.482","heading":"Historical sites.","body":"(1) \"Historical site,\" as used in this section, means properties listed by the United States\ndepartment of interior in the National Register as authorized by title 16, United\nStates Code, section 470(f).\n(2) There is excluded from the computation of the amount  of taxes imposed by this\nchapter gross receipts from the sales of materials, supplies, and services to a\nnonprofit corporation, society, or organization to be used to restore, maintain, or\noperate a historical site.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53327","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"fb47a3cf853e540cef60c215f49eb4168f8bc7e89cd5717d28d90282add4454b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.481","next":"us-ky/krs-139.483"},"notice":"GroundRules: Original legal text. Not legal advice."}