2006 Kentucky Revised Statutes - .200   Imposition of sales tax.

139.200 Imposition of sales tax. A tax is hereby imposed upon all retailers at the rate of six percent (6%) of the gross receipts derived from: (1)  Retail sales, regardless of the method of delivery, made within this Commonwealth; and (2)  The furnishing of the following: (a)  The rental of any room or rooms, lodgings, or accommodations furnished by any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The tax shall not apply to rooms, lodgings, or accommodations supplied for a continuous period of thirty (30) days or more to a person; (b)  Sewer services; (c)  The sale of admissions except those taxed under KRS 138.480; (d)  Prepaid calling service, which means the right to access exclusively communications services, which are paid for in advance and which enable the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines in a known amount with use; (e)  Communications service to a service address in this state, other than mobile telecommunications services as defined in KRS 139.195, regardless of where those services are billed or paid, when the communications service: 1. Originates and terminates in this state; 2. Originates in this state; or 3. Terminates in this state; (f)  Mobile telecommunications services as defined in KRS 139.195, to a purchaser whose place of primary use is in this state; and (g)  Distribution, transmission, or transportation services for natural gas that is for storage, use, or other consumption in this state, excluding those services furnished: 1. For natural gas that is classified as residential use as provided in KRS 139.470(8); or 2. To a seller or reseller of natural gas. Effective: January 1, 2006 History: Amended 2005 Ky. Acts ch. 168, sec. 72, effective January 1, 2006; and ch. 173, Pt. VI, sec. 2, effective June 1, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 7, effective July 1, 2004. -- Amended 1990 Ky. Acts ch. 476, Pt. VII A, sec. 617, effective July 1, 1990. -- Amended 1968 Ky. Acts ch. 40, Part I, sec. 4. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 20. Legislative Research Commission Note (1/1/2006). This section was amended by 2005 Ky. Acts chs. 168 and 173, which do not appear to be in conflict and have been codified together.