2014 Kentucky Revised Statutes
CHAPTER 139 - SALES AND USE TAXES
139.240 Application for retailer's or seller's permit to do business.

Download as PDF 139.240 Application for retailer's or seller's permit to do business. (1) (2) (3) (4) Every person presently engaged or desiring to engage in or conduct business as a retailer or seller within this state shall file with the department an application for a permit for each place of business. Every application for a permit shall: (a) Be made upon a form prescribed by the department; (b) Set forth the name under which the applicant transacts or intends to transact business and the location of the place or places of business; and (c) Set forth other information as the department may require. The application shall be signed by: (a) The owner, if he or she is a natural person; (b) A member or partner, if the entity is an association, limited liability company, limited liability partnership, or partnership; (c) An executive officer, if the entity is a corporation, or some person specifically authorized by the corporation to sign the application, to which shall be attached written evidence of his or her authority; or (d) A licensed certified public accountant, or an attorney licensed to practice law in the Commonwealth, specifically authorized by and acting on behalf of an owner, an association, a partnership, a limited liability company, a limited liability partnership, a corporation, or other business entity. A written signature shall not be required if the applicant registers electronically. Effective:August 1, 2008 History: Amended 2008 Ky. Acts ch. 95, sec. 8, effective August 1, 2008. -Amended 2005 Ky. Acts ch. 85, sec. 411, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 12, effective July 1, 2004. -- Amended 2002 Ky. Acts ch. 44, sec. 2, effective July 15, 2002. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 24, effective February 5, 1960.