Statutes > Kentucky Statutes > CHAPTER 139 SALES AND USE TAXES > 139.450 Presumption as to property shipped or brought into state.

139.450 Presumption as to property shipped or brought into state.

Download pdf

Loading PDF...


139.450 Presumption as to property shipped or brought into state. It shall be presumed that tangible personal property shipped or brought to this state by the <br>purchaser was purchased from a retailer for storage, use, or other consumption in this <br>state. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 73, sec. 15, effective July 1, 2009. -- Amended 1990 Ky. Acts ch. 476, Pt. VII A, sec. 621, effective July 1, 1990. -- Amended 1968 <br>Ky. Acts ch. 40, Part 1, sec. 8. -- Created 1960 Ky. Acts ch. 5, Art. 1, sec. 44.