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Structure Kentucky Revised Statutes
Chapter 139 - Sales and use taxes
139.010 Definitions for chapter. (Effective until January 1, 2023).
139.010 Definitions for chapter. (Effective January 1, 2023).
139.025 Regulations providing for use of tax basis other than accrual.
139.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775.
139.200 Imposition of sales tax. (Effective until January 1, 2023).
139.200 Imposition of sales tax. (Effective January 1, 2023).
139.202 Exclusions from additional taxable services. (Effective January 1, 2023).
139.215 Taxation of bundled transactions.
139.220 Prohibited advertising.
139.230 Elimination of fractions of a cent.
139.240 Application for retailer's or seller's permit to do business.
139.250 Seller's permit to do business -- Issuance -- Nonassignability -- Display.
139.270 Resale certificate and certificates of exemption.
139.280 Contents and form of certificate.
139.300 Fungible goods bought under certificate commingled with goods bought otherwise.
139.310 Imposition of excise tax on storage, use, or other consumption. (Effective January 1, 2023).
139.330 Purchaser's liability for tax imposed by KRS 139.310.
139.350 Exception in the case of bad debts.
139.360 Tax due is retailer's debt.
139.365 Exemption from collection duty for out-of-state commercial printers and mailers.
139.380 Separate display of tax and price.
139.390 Registration by retailer.
139.430 Property used by purchaser after giving certificate.
139.440 Fungible goods bought under certificate commingled with goods bought otherwise.
139.470 Exempt transactions. (Effective until January 1, 2023).
139.470 Exempt transactions. (Effective January 1, 2023).
139.471 Transactions excluded from additional tax.
139.472 Exemption for certain medical items. (Effective until January 1, 2023).
139.472 Exemption for certain medical items. (Effective January 1, 2023).
139.480 Property exempt. (Effective until January 1, 2023).
139.480 Property exempt. (Effective January 1, 2023).
139.482 Historical sites. (Effective until January 1, 2023).
139.482 Historical sites. (Effective January 1, 2023).
139.483 Exemption of vessels and maritime supplies.
139.484 Exemption of moneys paid for lease or rental of films by commercial motion picture theaters.
139.485 Exemption of food items -- Definitions.
139.486 Sale, use, storage, or consumption of "industrial machinery" -- Definitions for section.
139.496 Exemption of certain sales.
139.498 Exemption for sale of admissions and fundraising event sales by nonprofit organizations.
139.500 Exemption from use tax of property subject to sales or gasoline tax.
139.515 Sales tax refund program for qualifying signature projects.
139.516 Exemption for sale or purchase of electricity used in commercial mining of cryptocurrency.
139.517 Sales tax incentive for alternative fuel, gasification, and renewable energy facilities.
139.518 Sales or use tax refund on energy-efficiency products used at manufacturing plant.
139.519 Sales and use tax refund on building materials used for disaster recovery.
139.520 Inapplicability of other statutory exemptions.
139.530 Sales and use taxes are in addition to other taxes.
139.531 Application of taxes to horse industry.
139.5313 Application of taxes to mortuary industry.
139.536 Tourism attraction project credit against sales tax.
139.537 Exemption for coal-based near zero emission power plant.
139.540 Taxes are due monthly.
139.550 Required monthly return.
139.570 Reimbursement of seller's collection costs.
139.580 Delivery of return and remittance of tax.
139.590 Returns for other than monthly periods.
139.600 Sales tax on rental receipts.
139.610 Extension of time for filing return.
139.620 Time for assessing taxes shown owing by the return.
139.640 Offset of overpayments against tax owing.
139.650 Interest on overdue tax.
139.660 Security for compliance with chapter.
139.670 Withholding amount of tax liability by purchaser of business.
139.680 Procedure in case of failure to withhold.
139.700 Collection of tax by out-of-state retailer.
139.710 Administration by department.
139.720 Records required to be kept -- For how long.
139.730 Sales and use tax reports -- Vendor list.
139.735 Restrictions on administrative regulations and policies.
139.740 Requirements in action on debt arising out of sale of tangible personal property.
139.770 Refund or credit of taxes paid -- Claims.
139.771 Overcollection of sales or use taxes.
139.781 Definitions for KRS 139.780 to 139.795.
139.783 Purpose of KRS 139.780 to 139.795.
139.785 Authority of department -- Representation of state.
139.787 Effect of agreement on Kentucky law.
139.789 Requirements for entering into agreement.
139.791 Cooperating sovereigns.
139.793 Applicability of agreement -- Limitation of action.
139.794 Conditions for exemption from assessment for uncollected or unpaid sales or use tax.