{"data":{"id":"us-ky/krs-139.496","jurisdiction":"us-ky","citation":"KRS 139.496","heading":"Exemption of certain sales.","body":"(1) The taxes imposed in this chapter do not apply to the first one thousand dollars\n($1,000) of sales made in any calendar year by individuals not engaged in the\nbusiness of selling. This exemption is limited to garage or yard sales of household\nitems by an i ndividual or family which are in no way associated with or related to\nthe operation of a business.\n(2) The exemption does not apply to activities in which all or substantially all the\nhousehold goods of a person are offered for sale.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49178","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"a38c064e3c5916ef189c8f75452901771af1b38172e127c48e169b7ecf49cbee","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.495","next":"us-ky/krs-139.497"},"notice":"GroundRules: Original legal text. Not legal advice."}