Kentucky Code § KRS 132.097

Exemption from state ad valorem tax of personal property held for shipment out of state
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There shall be exempt from ad valorem tax for state purposes, personal property placed in a warehouse or distribution center for the purpose of subsequent shipmen t to an out -ofstate destination. Personal property shall be deemed to be held for shipment to an out -ofstate destination if the owner can reasonably demonstrate that the personal property will be shipped out of state within the next six (6) months.

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