Title 103 | Chapter 030 | Regulation 280
103 KAR 30:280.Sales to 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Revenue Policy 51P261 is hereby rescinded and shall be null, void and unenforceable.HISTORY: (33 Ky.R. 2815; 3158; eff. 5-4-2007; TAm eff. 6-22-2016; Crt eff. 6-7-2019.)
103 KAR 30:280.Sales to 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Revenue Policy 51P261 is hereby rescinded and shall be null, void and unenforceable.HISTORY: (33 Ky.R. 2815; 3158; eff. 5-4-2007; TAm eff. 6-22-2016; Crt eff. 6-7-2019.)