Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 28 - Sales and Use Tax; Miscellaneous Retail Transactions
103 KAR 28:130 - Tire retreading and recapping

103 KAR 28:130. Tire retreading and recapping

RELATES TO: KRS 139.010

NECESSITY, FUNCTION, AND CONFORMITY: To interpret the sales and use tax law as it applies to charges for tire retreading and recapping.

Section 1. Persons engaged in retreading or recapping of tires for customers are retailers and the tax applies to the gross receipts from such retreading or recapping of tires. The total price charged by the retreader or recapper is the measure of the tax for either retreading or recapping a tire belonging to his customer, or for a recapped or retreaded tire sold outright by the recapper or retreader to his customer.

(SU-88; 1 Ky.R. 231; eff. 1-8-1975; Tam eff. 6-22-2016; Crt eff. 6-7-2019.)

STATUTORY AUTHORITY: KRS 131.130(1)

Disclaimer: These regulations may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.