There is a newer version of this Section
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2018 Kentucky Revised Statutes
CHAPTER 139 - SALES AND USE TAXES
.720 Records required to be kept -- For how long.

Universal Citation: KY Rev Stat § 139.720 (2018)
Previous Next

Download as PDF
139.720 Records required to be kept -- For how long. (1) (2) Every seller, every retailer, and every person storing, using and otherwise consuming in this state tangible personal property, digital property, or an extended warranty service purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the department may require. Every such seller, retailer, or person who files the returns required under this chapter shall keep such records for not less than four (4) years from the making of such records unless the department in writing sooner authorizes their destruction. Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 49, effective April 14, 2018; and ch. 207, sec. 49, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 22, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 442, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 69, effective February 5, 1960. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together. Legislative Research Commission Note (4/27/2018). Pursuant to 2018 Ky. Acts ch. 207, sec. 152, the amendments made to this statute in that Act apply to transactions occurring on or after July 1, 2018.
Previous Next
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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.