2006 Kentucky Revised Statutes - .487   Exemption of industrial machinery.

139.487 Exemption of industrial machinery. Any other provision of this chapter to the contrary notwithstanding, the terms "sale at retail," "retail sale," "use," "storage," and "consumption," as used in this chapter do not include the sale, use, storage, or other consumption of "industrial machinery" as defined in KRS 139.486, when the "industrial machinery" is delivered to a manufacturer or processor, or their agent for use out of state. Effective: July 15, 1982 History: Created 1982 Ky. Acts ch. 431, sec. 3, effective July 15, 1982.