2022 Kentucky Revised Statutes Chapter 139 - Sales and use taxes 139.340 Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust -- Registration and collection by remote retailer. (Effective until January 1, 2023).
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139.340 Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust
-- Registration and collection by remote retailer.
(Effective until
January 1, 2023)
(1)
(2)
Except as provided in KRS 139.470 and 139.480, every retailer engaged in business
in this state shall collect the tax imposed by KRS 139.310 from the purchaser and
give to the purchaser a receipt therefor in the manner and form prescribed by the
department. The taxes collected or required to be collected by the retailer under this
section shall be deemed to be held in trust for and on account of the
Commonwealth.
"Retailer engaged in business in this state" as used in KRS 139.330 and this section
includes any of the following:
(a) Any retailer maintaining, occupying, or using, permanently or temporarily,
directly or indirectly, or through a subsidiary or any other related entity,
representative, or agent, by whatever name called, an office, place of
distribution, sales or sample room or place, warehouse or storage place, or
other place of business. Property owned by a person who has contracted with a
printer for printing, which consists of the final printed product, property which
becomes a part of the final printed product, or copy from which the printed
product is produced, and which is located at the premises of the printer, shall
not be deemed to be an office, place of distribution, sales or sample room or
place, warehouse or storage place, or other place of business maintained,
occupied, or used by the person;
(b) Any retailer having any representative, agent, salesman, canvasser, or solicitor
operating in this state under the authority of the retailer or its subsidiary for
the purpose of selling, delivering, or the taking of orders for any tangible
personal property, digital property, or an extended warranty service. An
unrelated printer with which a person has contracted for printing shall not be
deemed to be a representative, agent, salesman, canvasser, or solicitor for the
person;
(c) Any retailer soliciting orders for tangible personal property, digital property,
or an extended warranty service from residents of this state on a continuous,
regular, or systematic basis in which the solicitation of the order, placement of
the order by the customer or the payment for the order utilizes the services of
any financial institution, telecommunication system, radio or television
station, cable television service, print media, or other facility or service
located in this state;
(d) Any retailer deriving receipts from the lease or rental of tangible personal
property situated in this state;
(e) Any retailer soliciting orders for tangible personal property, digital property,
or an extended warranty service from residents of this state on a continuous,
regular, systematic basis if the retailer benefits from an agent or representative
operating in this state under the authority of the retailer to repair or service
tangible personal property or digital property sold by the retailer;
(f)
(g)
Any retailer located outside Kentucky that uses a representative in Kentucky,
either full-time or part-time, if the representative performs any activities that
help establish or maintain a marketplace for the retailer, including receiving or
exchanging returned merchandise; or
1.
Any remote retailer selling tangible personal property or digital property
delivered or transferred electronically to a purchaser in this state,
including retail sales facilitated by a marketplace provider on behalf of
the remote retailer, if:
a.
The remote retailer sold tangible personal property or digital
property that was delivered or transferred electronically to a
purchaser in this state in two hundred (200) or more separate
transactions in the previous calendar year or the current calendar
year; or
b.
The remote retailer's gross receipts derived from the sale of
tangible personal property or digital property delivered or
transferred electronically to a purchaser in this state in the previous
calendar year or current calendar year exceeds one hundred
thousand dollars ($100,000).
2.
Any remote retailer that meets either threshold provided in subparagraph
1. of this paragraph shall register for a sales and use tax permit and
collect the tax imposed by KRS 139.310 from the purchaser no later
than the first day of the calendar month that is at the most sixty (60) days
after either threshold is reached.
Effective: July 1, 2021
History: Amended 2021 Ky. Acts ch. 156, sec. 7, effective July 1, 2021. -- Amended
2019 Ky. Acts ch. 151, sec. 24, effective June 27, 2019. -- Amended 2018 Ky. Acts
ch. 171, sec. 42, effective April 14, 2018; and ch. 207, sec. 42, effective April 27,
2018. -- Amended 2009 Ky. Acts ch. 73, sec. 13, effective July 1, 2009. -- Amended
2008 Ky. Acts ch. 95, sec. 9, effective August 1, 2008. -- Amended 2005 Ky. Acts
ch. 168, sec. 73, effective August 1, 2005; and ch. 85, sec. 418, effective June 20,
2005. -- Amended 2003 Ky. Acts ch. 124, sec. 17, effective July 1, 2004. -- Amended
1996 Ky. Acts ch. 215, sec. 1, effective July 15, 1996. -- Amended 1990 Ky. Acts ch.
137, sec. 2, effective July 13, 1990; and ch. 414, sec. 1, effective July 13, 1990. -Amended 1988 Ky. Acts ch. 111, sec. 2, effective July 15, 1988; and ch. 171, sec. 1,
effective July 15, 1988. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 33, effective
February 5, 1960.
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 24 of that Act apply to
transactions occurring on or after July 1, 2019.
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