2014 Kentucky Revised Statutes CHAPTER 139 - SALES AND USE TAXES 139.510 Use tax credit for sales tax paid in another state under reciprocal arrangement -- Tax credit for taxes paid in another state on communications service.
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139.510 Use tax credit for sales tax paid in another state under reciprocal
arrangement -- Tax credit for taxes paid in another state on
communications service.
(1)
(2)
The tax levied by KRS 139.310 shall not apply with respect to the storage, use,
or other consumption of tangible personal property or digital property in this
state upon which a tax substantially identical to the tax levied under KRS
139.200 (not including any special excise taxes such as are imposed on
alcoholic beverages, cigarettes, and the like) equal to or greater than the
amount of tax imposed by KRS 139.310 has been legally paid in another state.
Proof of payment of such tax shall be according to rules and regulations of the
department. If the amount of tax paid in another state is not equal to or greater
than the amount of tax imposed by KRS 139.310, then the taxpayer shall pay
to the department an amount sufficient to make the tax paid in the other state
and in this state equal to the amount imposed by KRS 139.310. No credit shall
be given under this section for sales taxes paid in another state if that state
does not grant credit for sales taxes paid in this state.
To prevent actual multistate taxation of a communications service subject to
taxation under this chapter, any provider or purchaser, upon proof that the
provider or purchaser has paid a tax in another state on the same
communications services, shall be allowed a credit against the tax imposed by
this chapter to the extent of the amount of the tax legally paid in the other state.
Effective:July 1, 2009
History: Amended 2009 Ky. Acts ch. 73, sec. 19, effective July 1, 2009. -Amended 2005 Ky. Acts ch. 85, sec. 422, effective June 20, 2005. -- Amended
2000 Ky. Acts ch. 547, sec. 9, effective January 1, 2001. -- Created 1960 Ky.
Acts ch. 5, Art. I, sec. 72, effective February 5, 1960.
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