2006 Kentucky Revised Statutes - .110   "Retailer."  

139.110 "Retailer." (1) "Retailer" means: (a)  Every person engaged in the business of making retail sales or furnishing any services included in KRS 139.200; (b)  Every person engaged in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption; (c)  Every person making more than two (2) retail sales during any twelve (12) month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy; (d)  Any person conducting a race meeting under the provision of KRS Chapter 230, with respect to horses which are claimed during the meeting. (2) When the department determines that it is necessary for the efficient administration of this chapter to regard any salesmen, representatives, peddlers, or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, supervisors or employers, the department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this chapter. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 408, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 3, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 10, effective February 5, 1960.