Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 30 - Sales and Use Tax; General Exemptions
Section 103 KAR 30:280 - Sales to water haulers
Universal Citation: 103 KY Admin Regs Service 30:280
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 139.010, 139.200, 139.270, 139.470
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations necessary for the administration and enforcement of all tax laws in Kentucky. This administrative regulation establishes requirements for the exemption of water used for residential purposes when purchased from water haulers.
Section 1. Definition. "Water hauler" means a person in the business of transporting water by truck for sale to a customer.
Section 2.
(1) A water hauler shall issue a resale
certificate in the form described in
103 KAR
31:111 to a water company when purchasing water for
resale.
(2) Gross receipts from the
sale of water by a water hauler to customers for:
(a) Residential use shall not be subject to
the sales and use tax; and
(b) Use
other than residential shall be subject to sales and use tax unless another
exemption pursuant to KRS Chapter 139 is applicable.
Section 3.
(1) This administrative regulation shall
replace Revenue Policy 51P261.
(2)
Revenue Policy 51P261 is hereby rescinded and shall be null, void and
unenforceable.
STATUTORY AUTHORITY: KRS 131.130(1)
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