For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such rules and regulations as the department may prescribe.
KRS 139.600
Amended 2005, Ky. Acts ch. 85, sec. 433, effective6/20/2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 56, effective 2/5/1960.