2006 Kentucky Revised Statutes - .488   Determination of presumption of out-of-state sale, use, storage or consumption.

139.488 Determination of presumption of out-of-state sale, use, storage or consumption. For purposes of KRS 139.487, "industrial machinery" will be presumed for sale, use, storage or consumption outside the state, if: (1)  Delivery is to a common carrier, whether chosen by the seller or by the purchaser, and whether F.O.B. seller's shipping point or F.O.B. purchaser's destination, provided the shipping document indicates delivery to a location outside the state; or (2)  Delivery is made by seller's own transportation vehicles to a location outside the state. Effective: July 15, 1982 History: Created 1982 Ky. Acts ch. 431, sec. 4, effective July 15, 1982.