Title 103 | Chapter 028 | Regulation 130

103 KAR 28:130.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.

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

7-Year Expiration: 6/7/2026

Last Updated: 12/15/2021

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