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2022 Kentucky Revised Statutes
Chapter 139 - Sales and use taxes
- 139.010 Definitions for chapter. (Effective until January 1, 2023).
- 139.010 Definitions for chapter. (Effective January 1, 2023).
- 139.020 Repealed, 2008.
- 139.025 Regulations providing for use of tax basis other than accrual.
- 139.030 Repealed, 2008.
- 139.040 Repealed, 2008.
- 139.050 Repealed, 2008.
- 139.060 Repealed, 2008.
- 139.070 Repealed, 2008.
- 139.080 Repealed, 2008.
- 139.090 Repealed, 2008.
- 139.095 Repealed, 2008.
- 139.100 Repealed, 2008.
- 139.105 Sourcing of retail sales -- Communications services, digital property, and florist wire sales.
- 139.110 Repealed, 2008.
- 139.120 Repealed, 2008.
- 139.125 Procurement, processing or distribution of blood or human tissue deemed service and not sale.
- 139.130 Repealed, 2004.
- 139.140 Repealed, 2008.
- 139.150 Repealed, 2008.
- 139.160 Repealed, 2008.
- 139.170 Repealed, 2008.
- 139.180 Repealed, 2008.
- 139.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable.
- 139.190 Repealed, 2008.
- 139.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775.
- 139.200 Imposition of sales tax. (Effective until January 1, 2023).
- 139.200 Imposition of sales tax. (Effective January 1, 2023).
- 139.202 Exclusions from additional taxable services. (Effective January 1, 2023).
- 139.210 Retailer's powers to collect from purchaser -- Separate display of tax -- Taxes collected constitute debt to Commonwealth.
- 139.215 Taxation of bundled transactions.
- 139.220 Prohibited advertising.
- 139.230 Elimination of fractions of a cent.
- 139.240 Application for retailer's or seller's permit to do business.
- 139.250 Seller's permit to do business -- Issuance -- Nonassignability -- Display.
- 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 until January 1, 2023).
- 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).
- 139.270 Resale certificate and certificates of exemption.
- 139.280 Contents and form of certificate.
- 139.290 Property used by purchaser after giving certificate -- When retailer may deduct purchase price.
- 139.300 Fungible goods bought under certificate commingled with goods bought otherwise.
- 139.310 Imposition of excise tax on storage, use, or other consumption. (Effective until January 1, 2023).
- 139.310 Imposition of excise tax on storage, use, or other consumption. (Effective January 1, 2023).
- 139.320 Repealed, 2007.
- 139.330 Purchaser's liability for tax imposed by KRS 139.310.
- 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).
- 139.340 Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust -- Registration and collection by remote retailer. (Effective January 1, 2023).
- 139.350 Exception in the case of bad debts.
- 139.360 Tax due is retailer's debt.
- 139.365 Exemption from collection duty for out-of-state commercial printers and mailers.
- 139.370 Repealed, 2004.
- 139.380 Separate display of tax and price.
- 139.390 Registration by retailer.
- 139.400 Repealed, 2004.
- 139.410 Repealed, 2004.
- 139.420 Repealed, 2004.
- 139.430 Property used by purchaser after giving certificate.
- 139.440 Fungible goods bought under certificate commingled with goods bought otherwise.
- 139.450 Presumption about property shipped, brought, or electronically transferred into state -- Duties of marketplace provider -- No class action relating to overpayment of tax.
- 139.460 Repealed, 2004.
- 139.470 Exempt transactions. (Effective until January 1, 2023).
- 139.470 Exempt transactions. (Effective January 1, 2023).
- 139.471 Transactions excluded from additional tax.
- 139.472 Exemption for certain medical items. (Effective until January 1, 2023).
- 139.472 Exemption for certain medical items. (Effective January 1, 2023).
- 139.474 Repealed, 1978.
- 139.480 Property exempt. (Effective until January 1, 2023).
- 139.480 Property exempt. (Effective January 1, 2023).
- 139.481 Agriculture exemption license number required for exemption -- Eligibility for application -- Documentation to seller for receipt of exemption -- Administrative regulations -- Expiration and renewal of exemption number -- Searchable database of agriculture exemption numbers.
- 139.482 Historical sites. (Effective until January 1, 2023).
- 139.482 Historical sites. (Effective January 1, 2023).
- 139.483 Exemption of vessels and maritime supplies.
- 139.484 Exemption of moneys paid for lease or rental of films by commercial motion picture theaters.
- 139.485 Exemption of food items -- Definitions.
- 139.486 Sale, use, storage, or consumption of "industrial machinery" -- Definitions for section.
- 139.487 Repealed, 2008.
- 139.488 Repealed, 2008.
- 139.490 Repealed, 2004.
- 139.495 Application of taxes to resident nonprofit institutions and to certain limited liability companies -- Exemptions -- Refund.
- 139.496 Exemption of certain sales.
- 139.497 Exemption for sales by schools, school-sponsored clubs and organizations or affiliated groups, certain nonprofit educational youth programs, and federally chartered education-related corporation at annual national convention held in state.
- 139.498 Exemption for sale of admissions and fundraising event sales by nonprofit organizations.
- 139.500 Exemption from use tax of property subject to sales or gasoline tax.
- 139.505 Refundable credit of portion of sales tax paid on interstate business communications service.
- 139.510 Use tax credit for sales tax paid in another state under reciprocal arrangement -- Tax credit for taxes paid in another state on communications service.
- 139.515 Sales tax refund program for qualifying signature projects.
- 139.516 Exemption for sale or purchase of electricity used in commercial mining of cryptocurrency.
- 139.517 Sales tax incentive for alternative fuel, gasification, and renewable energy facilities.
- 139.518 Sales or use tax refund on energy-efficiency products used at manufacturing plant.
- 139.519 Sales and use tax refund on building materials used for disaster recovery.
- 139.520 Inapplicability of other statutory exemptions.
- 139.530 Sales and use taxes are in addition to other taxes.
- 139.531 Application of taxes to horse industry.
- 139.5313 Application of taxes to mortuary industry.
- 139.532 Repealed, 2004.
- 139.533 Sales tax rebate on sales of admissions and tangible personal property at governmental facility -- Limitation beginning July 1, 2020.
- 139.534 Tax refund for purchases and operation of certain communications and computer systems costing $100 million or more.
- 139.535 Sales and use tax incentive for approved companies on qualifying purchases for economic development projects approved under KRS 154.31-030.
- 139.536 Tourism attraction project credit against sales tax.
- 139.537 Exemption for coal-based near zero emission power plant.
- 139.538 Encouragement of motion picture industry -- Legislative purpose -- Definitions -- Tax credit -- Administrative regulations.
- 139.5381 Repealed, 2008.
- 139.5382 Repealed, 2008.
- 139.5383 Repealed, 2008.
- 139.5384 Repealed, 2008.
- 139.5385 Repealed, 2008.
- 139.5386 Repealed, 2008.
- 139.540 Taxes are due monthly.
- 139.550 Required monthly return.
- 139.560 Repealed, 2004.
- 139.570 Reimbursement of seller's collection costs.
- 139.580 Delivery of return and remittance of tax.
- 139.590 Returns for other than monthly periods.
- 139.600 Sales tax on rental receipts.
- 139.610 Extension of time for filing return.
- 139.620 Time for assessing taxes shown owing by the return.
- 139.630 Repealed, 1976.
- 139.640 Offset of overpayments against tax owing.
- 139.650 Interest on overdue tax.
- 139.660 Security for compliance with chapter.
- 139.670 Withholding amount of tax liability by purchaser of business.
- 139.680 Procedure in case of failure to withhold.
- 139.690 Repealed, 2004.
- 139.700 Collection of tax by out-of-state retailer.
- 139.710 Administration by department.
- 139.720 Records required to be kept -- For how long.
- 139.730 Sales and use tax reports -- Vendor list.
- 139.735 Restrictions on administrative regulations and policies.
- 139.740 Requirements in action on debt arising out of sale of tangible personal property.
- 139.750 Repealed, 2004.
- 139.760 Revocation or suspension of permit -- Prohibition of suit to delay or restrain collection of tax.
- 139.770 Refund or credit of taxes paid -- Claims.
- 139.771 Overcollection of sales or use taxes.
- 139.775 Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies.
- 139.776 Repealed, 2007.
- 139.777 Direct mail sourcing.
- 139.778 Tangible personal property purchased out of state -- Collection of tax at titling or first registration -- Exemptions -- Remittance to department.
- 139.779 Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund -- Exceptions.
- 139.780 Short title.
- 139.781 Definitions for KRS 139.780 to 139.795.
- 139.783 Purpose of KRS 139.780 to 139.795.
- 139.785 Authority of department -- Representation of state.
- 139.787 Effect of agreement on Kentucky law.
- 139.789 Requirements for entering into agreement.
- 139.791 Cooperating sovereigns.
- 139.793 Applicability of agreement -- Limitation of action.
- 139.794 Conditions for exemption from assessment for uncollected or unpaid sales or use tax.
- 139.795 Certified service provider is agent of seller -- Liability -- Exemption for purchaser, seller, and certified service provider.
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