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2019 Kentucky Revised Statutes
Chapter 139 - Sales and use taxes
139.390 Registration by retailer.

Universal Citation: KY Rev Stat § 139.390 (2019)
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139.390 Registration by retailer. Every retailer selling tangible personal property, digital property, or an extended warranty service for storage, use or other consumption in this state shall register with the department and give: (1) The name and address of all agents operating in this state; (2) The location of all distribution or sales houses or offices or other places of business in this state; (3) Such other information as the department may require. Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 43, effective April 14, 2018; and ch. 207, sec. 43, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 14, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 419, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 38, 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.
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