{"data":{"id":"us-ky/krs-139.486","jurisdiction":"us-ky","citation":"KRS 139.486","heading":"Sale, use, storage, or consumption of \"industrial machinery\" -- Definitions","body":"for section.\n(1) As used in this section:\n(a) \"Industrial machinery\" means machinery manufactured in Kentucky directly\nused in manufacturing or processing which operations encompass all activities\ncommencing with the receipt of the raw materials through the point at which\nthe finished product is ready for sale and delivery to the purchaser.\n(b) The term \"processing\" shall include: the processing and packaging of raw\nmaterials, in-process materials and finished products; the processing and\npackaging of farm and dairy products for sale; and the extraction of minerals,\nores, coal, clay, stone, and natural gas.\n(2) Any other provision of this section to the contrary notwithstanding , the terms \"sale\nat retail,\" \"retail sale,\" \"use,\" \"storage,\" and \"consumption,\" do not include the sale,\nuse, storage, or other consumption of \"industrial machinery,\" when the \"industrial\nmachinery\" is delivered to a manufacturer or processor, or their a gent for use out of\nstate.\n(3) For purposes of the exemptions provided in subsection (2) of this section,\n\"industrial machinery\" will be presumed for sale, use, storage, or consumption\noutside the state if:\n(a) Delivery is to a common carrier, whether chos en by the seller or by the\npurchaser, and whether F.O.B. seller's shipping point or F.O.B. purchaser's\ndestination, provided the shipping document indicates delivery to a location\noutside the state; or\n(b) Delivery is made by seller's own transportation ve hicles to a location outside\nthe state.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28899","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"43857aaaa372c224528a8e0a68c479c2c57724d398c77e4eb0eefc4464298ace","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.485","next":"us-ky/krs-139.487"},"notice":"GroundRules: Original legal text. Not legal advice."}