Download as PDF
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 of:
(a) Tangible personal property, regardless of the method of delivery, made
within this Commonwealth; and
(b) Digital property regardless of whether:
1.
The purchaser has the right to permanently use the property;
2.
The purchaser's right to access or retain the property is not
permanent; or
3.
The purchaser's right of use is conditioned upon continued payment;
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 and prepaid wireless calling service;
(e) Intrastate, interstate, and international communications services as
defined in KRS 139.195, except the furnishing of pay telephone service
as defined in KRS 139.195; and
(f) 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:July 1, 2009
History: Amended 2009 Ky. Acts ch. 73, sec. 4, effective July 1, 2009. -- Amended
2007 Ky. Acts ch. 141, sec. 4, effective July 1, 2007. -- 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.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
