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139.010 Definitions for chapter. (Effective until January 1, 2023). - Waiting for content...
139.010 Definitions for chapter. (Effective January 1, 2023). - Waiting for content...
139.020 Repealed, 2008. - Waiting for content...
139.025 Regulations providing for use of tax basis other than accrual. - Waiting for content...
139.030 Repealed, 2008. - Waiting for content...
139.040 Repealed, 2008. - Waiting for content...
139.050 Repealed, 2008. - Waiting for content...
139.060 Repealed, 2008. - Waiting for content...
139.070 Repealed, 2008. - Waiting for content...
139.080 Repealed, 2008. - Waiting for content...
139.090 Repealed, 2008. - Waiting for content...
139.095 Repealed, 2008. - Waiting for content...
139.100 Repealed, 2008. - Waiting for content...
139.105 Sourcing of retail sales -- Communications services, digital property, and florist wire sales. - Waiting for content...
139.110 Repealed, 2008. - Waiting for content...
139.120 Repealed, 2008. - Waiting for content...
139.125 Procurement, processing or distribution of blood or human tissue deemed service and not sale. - Waiting for content...
139.130 Repealed, 2004. - Waiting for content...
139.140 Repealed, 2008. - Waiting for content...
139.150 Repealed, 2008. - Waiting for content...
139.160 Repealed, 2008. - Waiting for content...
139.170 Repealed, 2008. - Waiting for content...
139.180 Repealed, 2008. - Waiting for content...
139.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable. - Waiting for content...
139.190 Repealed, 2008. - Waiting for content...
139.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775. - Waiting for content...
139.200 Imposition of sales tax. (Effective until January 1, 2023). - Waiting for content...
139.200 Imposition of sales tax. (Effective January 1, 2023). - Waiting for content...
139.202 Exclusions from additional taxable services. (Effective January 1, 2023). - Waiting for content...
139.210 Retailer's powers to collect from purchaser -- Separate display of tax -- Taxes collected constitute debt to Commonwealth. - Waiting for content...
139.215 Taxation of bundled transactions. - Waiting for content...
139.220 Prohibited advertising. - Waiting for content...
139.230 Elimination of fractions of a cent. - Waiting for content...
139.240 Application for retailer's or seller's permit to do business. - Waiting for content...
139.250 Seller's permit to do business -- Issuance -- Nonassignability -- Display. - Waiting for content...
139.260 Presumption that all gross receipts and tangible personal property, digital property, and services sold for delivery in this state are taxable -- Burden of proof. (Effective until January 1, 2023). - Waiting for content...
139.260 Presumption that all gross receipts and tangible personal property, digital property, and services sold for delivery in this state are taxable -- Burden of proof. (Effective January 1, 2023). - Waiting for content...
139.270 Resale certificate and certificates of exemption. - Waiting for content...
139.280 Contents and form of certificate. - Waiting for content...
139.290 Property used by purchaser after giving certificate -- When retailer may deduct purchase price. - Waiting for content...
139.300 Fungible goods bought under certificate commingled with goods bought otherwise. - Waiting for content...
139.310 Imposition of excise tax on storage, use, or other consumption. (Effective until January 1, 2023). - Waiting for content...
139.310 Imposition of excise tax on storage, use, or other consumption. (Effective January 1, 2023). - Waiting for content...
139.320 Repealed, 2007. - Waiting for content...
139.330 Purchaser's liability for tax imposed by KRS 139.310. - Waiting for content...
139.340 Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust -- Registration and collection by remote retailer. (Effective until January 1, 2023). - Waiting for content...
139.340 Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust -- Registration and collection by remote retailer. (Effective January 1, 2023). - Waiting for content...
139.350 Exception in the case of bad debts. - Waiting for content...
139.360 Tax due is retailer's debt. - Waiting for content...
139.365 Exemption from collection duty for out-of-state commercial printers and mailers. - Waiting for content...
139.370 Repealed, 2004. - Waiting for content...
139.380 Separate display of tax and price. - Waiting for content...
139.390 Registration by retailer. - Waiting for content...
139.400 Repealed, 2004. - Waiting for content...
139.410 Repealed, 2004. - Waiting for content...
139.420 Repealed, 2004. - Waiting for content...
139.430 Property used by purchaser after giving certificate. - Waiting for content...
139.440 Fungible goods bought under certificate commingled with goods bought otherwise. - Waiting for content...
139.450 Presumption about property shipped, brought, or electronically transferred into state -- Duties of marketplace provider -- No class action relating to overpayment of tax. - Waiting for content...
139.460 Repealed, 2004. - Waiting for content...
139.470 Exempt transactions. (Effective until January 1, 2023). - Waiting for content...
139.470 Exempt transactions. (Effective January 1, 2023). - Waiting for content...
139.471 Transactions excluded from additional tax. - Waiting for content...
139.472 Exemption for certain medical items. (Effective until January 1, 2023). - Waiting for content...
139.472 Exemption for certain medical items. (Effective January 1, 2023). - Waiting for content...
139.474 Repealed, 1978. - Waiting for content...
139.480 Property exempt. (Effective until January 1, 2023). - Waiting for content...
139.480 Property exempt. (Effective January 1, 2023). - Waiting for content...
139.481 Agriculture exemption license number required for exemption -- Eligibility for application -- Documentation to seller for receipt of exemption -- Administrative regulations -- Expiration and renewal of exemption number -- Searchable database... - Waiting for content...
139.482 Historical sites. (Effective until January 1, 2023). - Waiting for content...
139.482 Historical sites. (Effective January 1, 2023). - Waiting for content...
139.483 Exemption of vessels and maritime supplies. - Waiting for content...
139.484 Exemption of moneys paid for lease or rental of films by commercial motion picture theaters. - Waiting for content...
139.485 Exemption of food items -- Definitions. - Waiting for content...
139.486 Sale, use, storage, or consumption of "industrial machinery" -- Definitions for section. - Waiting for content...
139.487 Repealed, 2008. - Waiting for content...
139.488 Repealed, 2008. - Waiting for content...
139.490 Repealed, 2004. - Waiting for content...
139.495 Application of taxes to resident nonprofit institutions and to certain limited liability companies -- Exemptions -- Refund. - Waiting for content...
139.496 Exemption of certain sales. - Waiting for content...
139.497 Exemption for sales by schools, school-sponsored clubs and organizations or affiliated groups, certain nonprofit educational youth programs, and federally chartered education-related corporation at annual national convention held in state. - Waiting for content...
139.498 Exemption for sale of admissions and fundraising event sales by nonprofit organizations. - Waiting for content...
139.500 Exemption from use tax of property subject to sales or gasoline tax. - Waiting for content...
139.505 Refundable credit of portion of sales tax paid on interstate business communications service. - Waiting for content...
139.510 Use tax credit for sales tax paid in another state under reciprocal arrangement -- Tax credit for taxes paid in another state on communications service. - Waiting for content...
139.515 Sales tax refund program for qualifying signature projects. - Waiting for content...
139.516 Exemption for sale or purchase of electricity used in commercial mining of cryptocurrency. - Waiting for content...
139.517 Sales tax incentive for alternative fuel, gasification, and renewable energy facilities. - Waiting for content...
139.518 Sales or use tax refund on energy-efficiency products used at manufacturing plant. - Waiting for content...
139.519 Sales and use tax refund on building materials used for disaster recovery. - Waiting for content...
139.520 Inapplicability of other statutory exemptions. - Waiting for content...
139.530 Sales and use taxes are in addition to other taxes. - Waiting for content...
139.531 Application of taxes to horse industry. - Waiting for content...
139.5313 Application of taxes to mortuary industry. - Waiting for content...
139.532 Repealed, 2004. - Waiting for content...
139.533 Sales tax rebate on sales of admissions and tangible personal property at governmental facility -- Limitation beginning July 1, 2020. - Waiting for content...
139.534 Tax refund for purchases and operation of certain communications and computer systems costing $100 million or more. - Waiting for content...
139.535 Sales and use tax incentive for approved companies on qualifying purchases for economic development projects approved under KRS 154.31-030. - Waiting for content...
139.536 Tourism attraction project credit against sales tax. - Waiting for content...
139.537 Exemption for coal-based near zero emission power plant. - Waiting for content...
139.538 Encouragement of motion picture industry -- Legislative purpose -- Definitions -- Tax credit -- Administrative regulations. - Waiting for content...
139.5381 Repealed, 2008. - Waiting for content...
139.5382 Repealed, 2008. - Waiting for content...
139.5383 Repealed, 2008. - Waiting for content...
139.5384 Repealed, 2008. - Waiting for content...
139.5385 Repealed, 2008. - Waiting for content...
139.5386 Repealed, 2008. - Waiting for content...
139.540 Taxes are due monthly. - Waiting for content...
139.550 Required monthly return. - Waiting for content...
139.560 Repealed, 2004. - Waiting for content...
139.570 Reimbursement of seller's collection costs. - Waiting for content...
139.580 Delivery of return and remittance of tax. - Waiting for content...
139.590 Returns for other than monthly periods. - Waiting for content...
139.600 Sales tax on rental receipts. - Waiting for content...
139.610 Extension of time for filing return. - Waiting for content...
139.620 Time for assessing taxes shown owing by the return. - Waiting for content...
139.630 Repealed, 1976. - Waiting for content...
139.640 Offset of overpayments against tax owing. - Waiting for content...
139.650 Interest on overdue tax. - Waiting for content...
139.660 Security for compliance with chapter. - Waiting for content...
139.670 Withholding amount of tax liability by purchaser of business. - Waiting for content...
139.680 Procedure in case of failure to withhold. - Waiting for content...
139.690 Repealed, 2004. - Waiting for content...
139.700 Collection of tax by out-of-state retailer. - Waiting for content...
139.710 Administration by department. - Waiting for content...
139.720 Records required to be kept -- For how long. - Waiting for content...
139.730 Sales and use tax reports -- Vendor list. - Waiting for content...
139.735 Restrictions on administrative regulations and policies. - Waiting for content...
139.740 Requirements in action on debt arising out of sale of tangible personal property. - Waiting for content...
139.750 Repealed, 2004. - Waiting for content...
139.760 Revocation or suspension of permit -- Prohibition of suit to delay or restrain collection of tax. - Waiting for content...
139.770 Refund or credit of taxes paid -- Claims. - Waiting for content...
139.771 Overcollection of sales or use taxes. - Waiting for content...
139.775 Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies. - Waiting for content...
139.776 Repealed, 2007. - Waiting for content...
139.777 Direct mail sourcing. - Waiting for content...
139.778 Tangible personal property purchased out of state -- Collection of tax at titling or first registration -- Exemptions -- Remittance to department. - Waiting for content...
139.779 Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund -- Exceptions. - Waiting for content...
139.780 Short title. - Waiting for content...
139.781 Definitions for KRS 139.780 to 139.795. - Waiting for content...
139.783 Purpose of KRS 139.780 to 139.795. - Waiting for content...
139.785 Authority of department -- Representation of state. - Waiting for content...
139.787 Effect of agreement on Kentucky law. - Waiting for content...
139.789 Requirements for entering into agreement. - Waiting for content...
139.791 Cooperating sovereigns. - Waiting for content...
139.793 Applicability of agreement -- Limitation of action. - Waiting for content...
139.794 Conditions for exemption from assessment for uncollected or unpaid sales or use tax. - Waiting for content...
139.795 Certified service provider is agent of seller -- Liability -- Exemption for purchaser, seller, and certified service provider. - Waiting for content...
139.980 Civil penalties. - Waiting for content...
139.990 Criminal penalties. - Waiting for content...