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143A.030 Exemptions.

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143A.030 Exemptions. The taxes imposed in KRS 143A.020 do not apply to fluorspar, lead, zinc, and barite <br>severed for any purposes or to rock, limestone, or gravel used for privately maintained but <br>publicly dedicated roads or limestone when sold or used by the taxpayer for agricultural <br>purposes so as to qualify for exemption from sales and use taxes as provided in KRS <br>139.480. Effective: August 1, 2002 <br>History: Amended 2002 Ky. Acts ch. 367, sec. 2, effective August 1, 2002. -- Amended 1984 Ky. Acts ch. 173, sec. 2, effective July 13, 1984. -- Created 1980 Ky. Acts <br>ch. 392, sec. 3, effective June 1, 1980.