Department of Revenue Proposed Rule

ky-2026-07-01-69a2cf04cbc1: 103 KAR 28:051. Leases and rentals

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Summary

This administrative regulation amends 103 KAR 28:051 to clarify that charges for extended warranty services as defined in KRS 139.010, whether sold as part of a lease agreement or soldseparately, are nowsubject to sales and use tax. Amendments also include minor changes to make this administrative regulation compliant with KRS Chapter 13A.

The agency’s own summary, as published.

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