Kentucky Revised Statutes Title XI. Revenue and Taxation § 139.496.Exemption of certain sales

(1) The taxes imposed in this chapter do not apply to the first one thousand dollars ($1,000) of sales made in any calendar year by individuals not engaged in the business of selling. This exemption is limited to garage or yard sales of household items by an individual or family which are in no way associated with or related to the operation of a business.

(2) The exemption does not apply to activities in which all or substantially all the household goods of a person are offered for sale.