{"data":{"id":"us-ky/krs-143a.030","jurisdiction":"us-ky","citation":"KRS 143A.030","heading":"Exemptions.","body":"The taxes imposed in KRS 143A.020 do not apply to lead, zinc, and barite severed for\nany purposes or to rock, limestone, or gravel used for privately maintained but publicly\ndedicated roads or limestone when sold or used by the taxpayer for agricultural pu rposes\nso as to qualify for exemption from sales and use taxes as provided in KRS 139.480.","path":["KRS Chapter 143A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57925","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:37Z","sha256":"5d8b6e8d0545473edade35e9785723236f6e93e535dabc9aa4a6fb8b4a6c6b4f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143a.025","next":"us-ky/krs-143a.033"},"notice":"GroundRules: Original legal text. Not legal advice."}