2006 Kentucky Revised Statutes - .140   "Seller."  

139.140 "Seller." "Seller" includes every person engaged in the business of selling tangible personal property or services of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax, and every person engaged in making sales for resale. Effective: July 1, 2004 History: Amended 2003 Ky. Acts ch. 124, sec. 5, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 13, effective February 5, 1960.