103 KAR 27:100.
Motor vehicles, mobile homes and trailers.
RELATES TO: KRS 139.010,
KRS Chapter 13A, 131.130
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
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.)