Department of Revenue, Finance & Administration Cabinet v. Shinin' B Trailer Sales, LLC

OPINION

MAZE, JUDGE:

The Department of Revenue, Finance and Administration Cabinet (the Department) appeals from an order of the Franklin Circuit Court upholding an order by the Kentucky Board of Tax Appeals (Board). The Department argues that the Board and the circuit court erred in finding that horse trailers which include living quarters similar to those in recreational vehicles fall within the statutory exemption from sales taxes under KRS 139.470(21). However, we agree with the Board and the circuit court that the trailers at issue are “intended for the carriage of freight,” and that the…