2006 Kentucky Revised Statutes - CHAPTER 139 SALES AND USE TAXES

• .010   Title.
• .020   Appropriation of tax receipts.
• .025   Regulations providing for use of tax basis other than accrual.
• .030   Construction of chapter.

Definitions and General Provisions

• .040   "Business."
• .050   "Gross receipts" -- "Sales price." 
• .060  "In this state."
• .070   "Occasional sale."
• .080   "Person."
• .090   "Purchase."
• .095   "Recycling purposes."
• .100   "Retail sale."  
• .105   Sourcing of retail sales -- Communications services.
• .110   "Retailer."  
• .120   "Sale" -- "Lease or rental."  
• .125   Procurement, processing or distribution of blood or human tissue deemed service and not sale.
• .130   Repealed, effective July 1, 2004.
• .140   "Seller."  
• .150   "Storage."
• .160   "Tangible personal property" -- "Prewritten computer software."  
• .170   Definitions.
• .180   "Taxpayer" -- "Department."
• .185   Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable.
• .190   "Use."
• .195   Definitions for KRS 139.105, 139.200, and 139.775.

Sales Tax

• .200   Imposition of sales tax.
• .210   Retailer's powers to collect from purchaser -- Separate display of tax -- Taxes collected constitute debt to Commonwealth.
• .220   Prohibited advertising.
• .230   Elimination of fractions of a cent.  
• .240   Application for retailer's or seller's permit to do business.
• .250   Seller's permit to do business -- Issuance -- Nonassignability -- Display.
• .260   Presumption that all gross receipts are taxable.
• .270   Resale certificate or certificate of exemption.
• .280   Contents and form of certificate.  
• .290   Property used by purchaser after giving certificate -- When retailer may deduct purchase price.  
• .300   Fungible goods bought under certificate commingled with goods bought otherwise.

Use Tax

• .310   Imposition of use tax.
• .320   Use tax on machinery brought into state for construction project.
• .330   Purchaser's liability for use tax.
• .340   Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust.
• .350   Exception in the case of bad debts.  
• .360   Tax due is retailer's debt.
• .365   Exemption from collection duty for out-of-state commercial printers and mailers.
• .370   Repealed, effective July 1, 2004.
• .380   Separate display of tax and price.  
• .390   Registration by retailer.
• .400   Repealed, effective July 1, 2004.
• .410   Repealed, effective July 1, 2004.
• .420   Repealed, effective July 1, 2004.
• .430   Property used by purchaser after giving certificate.
• .440   Fungible goods bought under certificate commingled with goods bought otherwise.
• .450   Presumption as to property shipped or brought into state.
• .460   Repealed, effective July 1, 2004.

Exemptions

• .470   Exempt transactions.
• .471   Transactions excluded from additional tax.
• .472   Exemption for certain medical items.
• .474   Repealed, 1978.
• .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   Definition of "industrial machinery."
• .487   Exemption of industrial machinery.
• .488   Determination of presumption of out-of-state sale, use, storage or consumption.
• .490   Repealed, effective July 1, 2004.
• .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.
• .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.
• .536   Tourism attraction project credit against sales tax.
• .537   Exemption for coal-based near zero emission power plant.

Motion Picture Production Company Refundable Credits

• .538   Legislative purpose.
• .5381   Definitions for KRS 139.5382 to 139.5386 and 139.990(5).
• .5382   Requirements for eligibility to receive refund.
• .5383   Refund of sales and use tax paid for purchases made in connection with filming or production of motion picture.
• .5384   Duty of Department of Revenue-- Duty of secretary of Finance and Administration Cabinet.
• .5385   Repayment of tax credit by motion picture production company.
• .5386   Audit -- Separate accounting records -- Regulations.

Administration

• .540   Taxes are due monthly.
• .550   Required monthly return.  
• .560   Repealed, effective July 1, 2004.
• .570   Reimbursement of taxpayer's collection costs.
• .580   Delivery of return and remittance of tax.
• .590   Returns for other than monthly periods.
• .600   Sales tax on rental receipts.
• .610   Extension of time for filing return.
• .620   Time for assessing taxes shown owing by the return.
• .630   Repealed, 1976.
• .640   Offset of overpayments against tax owing.
• .650   Interest on overdue tax.
• .660   Security for compliance with chapter.
• .670   Withholding amount of tax liability by purchaser of business.
• .680   Procedure in case of failure to withhold.
• .690   Repealed, effective July 1, 2004.
• .700   Collection of tax by out-of-state retailer.
• .710   Administration by department.
• .720   Records required to be kept -- For how long.
• .730   Sales and tax reports.
• .735   Restrictions on administrative regulations and policies.
• .740   Requirements in action on debt arising out of sale of tangible personal property.
• .750   Repealed, effective July 1, 2004.
• .760   Revocation or suspension of permit -- Prohibition of suit to delay or restrain collection of tax.
• .770   Refund or credit of taxes paid -- Claims.
• .771   Overcollection of sales or use taxes.  
• .775   Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies.  
• .776   Multiple points of use exemption form.  
• .777   Direct mail.  
• .778   Tangible personal property purchased out of state -- Collection of tax at titling or first registration -- Exemptions -- remittance to department.  (Effective January 1, 2007)
• .779   Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund -- Exceptions.

Uniform Sales and Use Tax Administration Act

• .780   Short title.
• .781   Definitions for KRS 139.780 to 139.795.
• .783   Purpose of KRS 139.780 to 139.795.
• .785   Authority of department.  
• .787   Effect of agreement on Kentucky law.
• .789   Requirements for states entering into agreement.
• .791   Cooperating sovereigns.
• .793   Applicability of agreement -- Limitation of action.
• .794   Conditions for exemption from assessment for uncollected or unpaid sales or use tax.
• .795   Certified service provider is agent of seller -- Seller and third-party liability.

Penalties

• .980   Civil penalties.
• .990   Criminal penalties.