103 KAR 27:100.

Motor vehicles, mobile homes and trailers.

 

      RELATES TO: KRS 139.010,

139.200, 139.470

      STATUTORY AUTHORITY:

KRS Chapter 13A, 131.130

      NECESSITY, FUNCTION,

AND CONFORMITY: To interpret the sales and use tax law as it applies to sales

of motor vehicles, mobile homes and trailers.

 

      Section 1. As used

in this administrative regulation, "motor vehicle" includes trailers

and semitrailers as defined in KRS 189.010(11) and (16).

 

      Section 2. Gross

receipts from sales of motor vehicles including motorcycles, which are

registered for use on the public highways and upon which any applicable motor

vehicle usage tax levied by KRS 138.460(1) has been paid, are not subject to

sales or use tax. Motor vehicle means any vehicle that is propelled by other than

muscular power and that is used for transportation of persons or property over

the public highways of the state, except road rollers, vehicles that travel exclusively

on rails, and vehicles propelled by electric power obtained from overhead

wires.

 

      Section 3. Mobile

homes, camper trailers and boat trailers are not motor vehicles and are subject

to the sales or use tax. Trailers and semitrailers as defined in KRS

189.010(11) and (16) are motor vehicles and are not subject to sales or use

tax. (SU-32-1; 1 Ky.R. 466; eff. 3-12-75; Am. 2 Ky.R. 8; eff. 9-10-75; 4 Ky.R.

555; 5 Ky.R. 100; eff. 8-2-78; 17 Ky.R. 1130; eff. 11-21-90; Tam eff. 5-20-09.)