TANGIBLE PERSONAL PROPERTY RATES

 

BY LINE ITEM CODE

 

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




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