Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 30 - Sales and Use Tax; General Exemptions
Section 103 KAR 30:160 - Natural gas; by-product gases and fuels
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 139.010
NECESSITY, FUNCTION, AND CONFORMITY: To interpret the sales and use tax law as it applies to the use of gases and other fuels by the producer of such gases and other fuels.
Section 1. The sales and use tax shall not apply to the use or consumption of natural, artificial or manufactured gas owned and consumed by a pipeline from its own lines as fuel to operate compressor stations and other facilities necessary to the marketing of such gas. Also, tax does not apply to natural gasoline, manufactured gases, liquefied petroleum gases and fuels which are produced as by-products of a manufacturing or refining process and which are subsequently used or consumed directly in such manufacturing or refining process of the owner and producer of the by-products.
STATUTORY AUTHORITY: KRS 131.130(1)
