2020 Kentucky Revised Statutes Chapter 139 - Sales and use taxes 139.450 Presumption about property shipped, brought, or electronically transferred into state -- Duties of marketplace provider -- No class action relating to overpayment of tax.
Download as PDF
139.450
Presumption about property shipped, brought, or electronically
transferred into state -- Duties of marketplace provider -- No class action
relating to overpayment of tax.
(1)
(2)
(3)
(4)
(5)
It shall be presumed that:
(a) Tangible personal property shipped or brought to this state by the purchaser;
or
(b) Digital property delivered or transferred electronically into this state;
was purchased from a retailer for storage, use, or other consumption in this state.
(a) A marketplace provider that makes retail sales on its own behalf or facilitates
retail sales of tangible personal property, digital property, or services that are
delivered or transferred electronically to a purchaser in this state for one (1) or
more marketplace retailers that in any sales combination exceeds one hundred
thousand dollars ($100,000) or reaches two hundred (200) or more separate
transactions in the immediately preceding calendar year or current calendar
year shall be subject to this section.
(b) The marketplace provider shall:
1.
Register for a sales and use tax permit number to report and remit the
tax due on the marketplace provider's sales;
2.
Register for a separate sales and use tax permit number to report and
remit the tax due on all of the sales it facilitates for one (1) or more
marketplace retailers; and
3.
Collect tax imposed under this chapter;
by the first day of the calendar month that begins no later than thirty (30) days
after either threshold in paragraph (a) of this subsection is reached.
(c) The marketplace provider shall collect Kentucky tax on the entire sales price
or purchase price paid by a purchaser on each retail sale subject to tax under
this chapter that is made on its own behalf or that is facilitated by the
marketplace provider, regardless of whether the seller would have been
required to collect the tax had the retail sale not been facilitated by the
marketplace provider.
Nothing in this section shall be construed to relieve the marketplace provider of
liability for collecting but failing to remit the taxes imposed under this chapter.
(a) The marketplace provider shall be subject to audit on all sales made on its
own behalf and on all sales facilitated by the marketplace provider.
(b) The marketplace retailer shall be relieved of all liability for the collection and
remittance of the sales or use tax on sales facilitated by the marketplace
provider.
No class action may be brought against a marketplace provider on behalf of
purchasers arising from or in any way related to an overpayment of tax collected by
the marketplace provider.
Effective: June 27, 2019
History: Amended 2019 Ky. Acts ch. 151, sec. 25, effective June 27, 2019. -- Amended
2013 Ky. Acts ch. 119, sec. 12, effective July 1, 2013. -- Amended 2009 Ky. Acts ch.
73, sec. 15, effective July 1, 2009. -- Amended 1990 Ky. Acts ch. 476, Pt. VII A, sec.
621, effective July 1, 1990. -- Amended 1968 Ky. Acts ch. 40, Part 1, sec. 8. -Created 1960 Ky. Acts ch. 5, Art. 1, sec. 44.
Legislative Research Commission Note (6/27/2019). Section 82 of 2019 Ky. Acts ch.
151 states that the amendments to this statute made in Section 25 of that Act apply to
transactions occurring on or after July 1, 2019.
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.