2013 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.
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139.340 Retailer's duty to collect tax -- Taxes deemed to be held by retailer in
trust.
(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 or digital property. 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 or digital
property 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 or digital
property 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; or
(f) 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.
Effective:July 1, 2009
History: 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.
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