Kentucky Revised Statutes · § 143A.030 — Exemptions

The taxes imposed in KRS 143A.020 do not apply to lead, zinc, and barite severed for any purposes or to rock, limestone, or gravel used for privately maintained but publicly dedicated roads or limestone when sold or used by the taxpayer for agricultural purposes so as to qualify for exemption from sales and use taxes as provided in KRS 139.480.