{"data":{"id":"us-ky/krs-139.600","jurisdiction":"us-ky","citation":"KRS 139.600","heading":"Sales tax on rental receipts.","body":"For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal\nproperty shall be reported and the tax paid in accordance with such rules and regulations\nas the department may prescribe.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28935","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"8ded18ef051c2b6b1dc782930dbf2949e754a7e199ddbc521f5cc29e23605942","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.590","next":"us-ky/krs-139.610"},"notice":"GroundRules: Original legal text. Not legal advice."}