470. Exempt transactions.

471. Transactions excluded from additional tax.

472. Exemption for certain medical items.

474. Repealed, 1978. [Repealed]

480. Property exempt.

482. Historical sites.

483. Exemption of vessels and maritime supplies.

484. Exemption of moneys paid for lease or rental of films by commercial motion picture theaters.

485. Exemption of food items -- Definitions.

486. Sale, use, storage, or consumption of "industrial machinery" -- Definitions for section.

487. Repealed, 2008. [Repealed]

488. Repealed, 2008. [Repealed]

490. Repealed, effective July 1, 2004. [Repealed]

495. Application of taxes to resident nonprofit institutions.

496. Exemption of certain sales.

497. Exemption for sales by schools or school-sponsored clubs and organizations or affiliated groups and by certain nonprofit educational youth programs.

500. Exemption from use tax of property subject to sales or gasoline tax.

505. Refundable credit of portion of sales tax paid on interstate business communications service.

510. Use tax credit for sales tax paid in another state under reciprocal arrangement -- Tax credit for taxes paid in another state on communications service.

515. Sales tax refund program for qualifying signature projects.

517. Sales tax incentive for alternative fuel, gasification, and renewable energy facilities.

518. Sales or use tax refund on energy-efficiency products used at manufacturing plant.

519. Sales and use tax refund on building materials used for disaster recovery.

520. Inapplicability of other statutory exemptions.

530. Sales and use taxes are in addition to other taxes.

531. Application of taxes to horse industry.

5313. Application of taxes to mortuary industry.

532. Repealed, effective July 1, 2004. [Repealed]

533. Sales tax rebate on sales of admissions and tangible personal property at governmental facility.

534. Tax refund for purchases and operation of certain communications and computer systems costing $100 million or more.

535. Sales and use tax incentive for approved companies on qualifying purchases for economic development projects approved under KRS 154.31-030.

536. Tourism attraction project credit against sales tax.

537. Exemption for coal-based near zero emission power plant.