Title 103 | Chapter 028 | Regulation 060

This document is no longer current.

103 KAR 28:060.Replacement parts.

Section 1.

The sale of tangible personal property by a retailer includes the furnishing, pursuant to the guaranty provisions of the contract of sale, of replacement parts or materials. Sales of such property to a retailer are therefore sales for resale with respect to which tax does not apply.

Section 2.

Any charge made by the retailer for replacement parts or material shall be included in "gross receipts" or "sales price," as the case may be.

HISTORY: (SU-46; 1 Ky.R. 231; eff. 1-8-1975; TAm eff. 6-22-2016.)

7-Year Expiration: 7/28/2021

Last Updated: 12/21/2021

Page Generated: 5/12/2023, 4:33:50 PM