2006 Kentucky Revised Statutes - .450   Presumption as to property shipped or brought into state.

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 purchaser after June 30, 1990, was purchased from a retailer on or after July 1, 1990, for storage, use, or other consumption in this state. Effective: July 1, 1990 History: Amended 1990 Ky. Acts ch. 476, Pt. VII A, sec. 621, effective July 1, 1990. -- Amended 1968 Ky. Acts ch. 40, Part 1, sec. 8. -- Created 1960 Ky. Acts ch. 5, Art. 1, sec. 44.