|
Line Item
Code
|
Property
Type
|
Rates
|
|
11-16
|
Schedule A
|
45¢ State & Full Local
|
|
17
|
Total of 11 through 16
|
45¢ State & Full Local
|
|
21-26
|
Schedule B
|
15¢ State Rate only
|
|
27
|
Total of 21 through 26
|
15¢ State Rate only
|
|
31
|
Merchants Inventory
|
5¢ State & Full Local Rates
|
|
32
|
Manufacturers Finished
Goods
|
5¢ State & Full Local Rates
|
|
33
|
Manufacturers Raw
Materials/Goods in Process
|
5¢ State Rate only
|
|
34
|
Motor Vehicles Held for Sale (dealers only)
New Farm Machinery Held
Under a Floor Plan
New Boats & Marine
Inventory (dealers only)
Salvage Titled Vehicles
(insurance companies only)
|
5¢ State Rate only
|
|
35
|
Goods Stored in Public
Warehouse
|
5¢ State & Full Local Rates
|
|
36
|
Inventory – In Transit
|
Exempted from state rate,
county, city, & school rates.
LOCAL OPTION for Fire (& other special)
districts.
|
|
37
|
Unmanufactured Tobacco
Products NOT at Plant/
Or in Hands of Grower or
His Agent
|
1½¢ State & City, County
|
|
38
|
Other Unmanufactured
Agri. Products NOT AT Plant or
in Hands of Grower or His Agent
|
1½¢ State & 4½¢ City & County
|
|
39
|
Unmanufactured Agri.
Products AT Plant
or
in Hands of Grower or His Agent/I. R. B. ’s
|
1½¢ State Rate Only
|
|
40
|
Aircraft: non-commercial
|
1½¢ State & LOCAL OPTION
|
|
41
|
Watercraft: non-commercial
|
1½¢ State & LOCAL OPTION
|
|
50
|
Livestock & Farm
Machinery/
Fluidized Bed Energy
Facilities
|
1/10¢
State Rate Only
|
|
60
|
Schedule C - Other
Tangible & Charter Aircraft & Non KY Registered Watercraft
|
45¢ State & Full Local Rates
|
|
70
|
Foreign Trade Zone
|
1/10¢
State Rate Only
|
|
81
|
Construction Work in
Progress – mfg. machinery
|
15¢ State Rate only
|
|
82
|
Construction Work in
Progress – other tangible
|
45¢ State & Full Local Rates
|
|
90
|
Recycling Machinery
& Equipment
|
45¢ State Rate only
|
