2006 Kentucky Revised Statutes - .260   Presumption that all gross receipts are taxable.

139.260 Presumption that all gross receipts are taxable. For the purpose of the proper administration of this chapter and to prevent evasion of the duty to collect the taxes imposed by KRS 139.200 and 139.310, it shall be presumed that all gross receipts and all tangible personal property sold by any person for delivery in this state are subject to the tax until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless he takes from the purchaser a certificate to the effect that the property is either: (1)  Purchased for resale according to the provisions of KRS 139.270; (2)  Purchased through a properly executed certificate of exemption in accordance with KRS 139.270; (3)  Purchased according to regulations of the Department of Revenue governing a direct pay authorization; or (4)  Purchased under a form issued pursuant to KRS 139.776 or 139.777. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 413, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 13, effective July 1, 2004. -- Amended 1988 Ky. Acts ch. 135, sec. 1, effective July 15, 1988. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 26, effective February 5, 1960.