2022 Kentucky Revised Statutes Chapter 139 - Sales and use taxes 139.260 Presumption that all gross receipts and tangible personal property, digital property, and services sold for delivery in this state are taxable -- Burden of proof. (Effective January 1, 2023).
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139.260 Presumption that all gross receipts and tangible personal property,
digital property, and services sold for delivery in this state are taxable -Burden of proof. (Effective January 1, 2023)
For the purpose of the proper administration of this chapter and to prevent evasion
of the duty to collect the taxes imposed by KRS 139.200 and 139.310, it shall be
presumed that all gross receipts and all tangible personal property, digital property,
and services sold by any person for delivery or access in this state are subject to the
tax until the contrary is established. The burden of proving the contrary is upon the
person who makes the sale of:
(1) (a) Except as provided in paragraph (b) of this subsection, tangible personal
property or digital property unless the person takes from the purchaser a
certificate to the effect that the property is either:
1.
Purchased for resale according to the provisions of KRS 139.270;
2.
Purchased through a fully completed certificate of exemption or fully
completed Streamlined Sales and Use Tax Agreement Certificate of
Exemption in accordance with KRS 139.270; or
3.
Purchased according to administrative regulations promulgated by
the department governing a direct pay authorization; or
(b) Tangible personal property to a purchaser claiming an agriculture
exemption under KRS 139.480(4) to (9), (11), (13) to (15), or (23) to (30)
unless the person obtains from the purchaser an agriculture exemption
license number or a fully completed Streamlined Sales and Use Tax
Agreement Certificate of Exemption that contains an agriculture
exemption license number in accordance with KRS 139.270;
(2) A service included in KRS 139.200(2)(a) to (f) unless the person takes from the
purchaser a certificate to the effect that the service is purchased through a fully
completed certificate of exemption or fully completed Streamlined Sales and
Use Tax Agreement Certificate of Exemption in accordance with KRS 139.270;
and
(3) A service included in KRS 139.200(2)(g) to (ay) unless the person takes from
the purchaser a certificate to the effect that the service is:
(a) Purchased for resale according to KRS 139.270;
(b) Purchased through a fully completed certificate of exemption or fully
completed Streamlined Sales and Use Tax Agreement Certificate of
Exemption in accordance with KRS 139.270; or
(c) Purchased according to administrative regulations promulgated by the
department governing a direct pay authorization.
Effective:January 1, 2023
History: Amended 2022 Ky. Acts ch. 58, sec. 2, effective March 30, 2022; and ch.
212, sec. 5, effective January 1, 2023. -- Amended 2020 Ky. Acts ch. 91, sec. 6,
effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 21, effective
June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 39, effective April 14,
2018; and ch. 207, sec. 39, effective April 27, 2018. -- Amended 2011 Ky. Acts
ch. 33, sec. 3, effective July 1, 2011. -- Amended 2009 Ky. Acts ch. 73, sec. 7,
effective July 1 2009. -- Amended 2007 Ky. Acts ch. 141, sec. 19, effective July
1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 413, effective June 20, 2005. -Amended 2003 Ky. Acts ch. 124, sec. 13, effective July 1, 2004. -- Amended
1988 Ky. Acts ch. 135, sec. 1, effective July 15, 1988. -- Created 1960 Ky. Acts
ch. 5, Art. I, sec. 26, effective February 5, 1960.
Legislative Research Commission Note (1/1/2023). This statute was amended by
2022 Ky. Acts chs. 58 and 212, which do not appear to be in conflict and have
been codified together.
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 21 of that
Act apply to transactions occurring on or after July 1, 2019.
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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