2025 Kentucky Revised Statutes Chapter 139 - Sales and use taxes 139.4802 Restriction on notice or instruction to collect or remit sales and use tax on the sale, use, storage, or other consumption of currency or bullion currency -- Refund of tax paid -- Cause of action -- Damages -- Waiver of immunity.
Universal Citation:
KY Rev Stat § 139.4802 (2025)
Learn moreThis media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Download as PDF
139.4802 Restriction on notice or instruction to collect or remit sales and use tax on
the sale, use, storage, or other consumption of currency or bullion currency -Refund of tax paid -- Cause of action -- Damages -- Waiver of immunity.
(1)
(2)
(3)
(4)
(5)
(6)
(a)
On or after March 27, 2025, a violation shall occur when an official notice
published by the secretary of the Finance and Administration Cabinet or the
commissioner of the department instructs that taxpayers should continue to
collect and remit sales and use tax on the sale, use, storage, or other
consumption of currency or bullion currency under this chapter.
(b) Any notice or instruction, published at any time, that states that on or after
August 1, 2024, the sale, use, storage, or other consumption of currency or
bullion currency under this chapter is taxable is void and unenforceable.
Notwithstanding KRS 49.220 and 139.770, on and after August 1, 2024, any person
who paid sales tax under KRS 139.200 or use tax under KRS 139.310 on currency
or bullion currency that is exempt from sales and use tax under KRS 139.480(37)
may maintain an action for a refund of the tax paid, as an individual or by seeking
certification as a class under Rule 23 of the Kentucky Rules of Civil Procedure, for
a refund on behalf of the person and other persons similarly situated against the
Commonwealth.
An action for a refund pursuant to subsection (2) of this section, or alleging a
violation under subsection (1) of this section, may be brought in the Circuit Court
of any county where the named plaintiff resides or where the currency or bullion
currency transaction took place.
In addition to a refund of the sales or use tax, persons seeking a refund pursuant to
subsection (2) of this section or alleging a violation under subsection (1) of this
section who prevail shall be entitled to:
(a) Prejudgment and post-judgment interest;
(b) Temporary or permanent injunctive relief;
(c) Reasonable attorney's fees and costs; and
(d) For allegations of a violation under subsection (1) of this section, liquidated
damages of one thousand dollars ($1,000) for each day that the violation
occurred, which shall be paid from the administrative budget of the Finance
and Administration Cabinet, the department, or the Office of the Governor.
It is the intent of the General Assembly to waive sovereign, governmental, and
qualified immunity for claims under this section, including immunity afforded to
the Commonwealth pursuant to the Eleventh Amendment to the Constitution of the
United States.
Any person who directs, instructs, or causes a violation of any provision of this
section shall be personally, jointly, and severally liable for any awarded damages.
Effective: March 27, 2025
History: Created 2025 Ky. Acts ch. 100, sec. 1, effective March 27, 2025.
Legislative Research Commission Note (3/27/2025). 2025 Ky. Acts ch. 100, sec. 2,
provides that subsection (2) of this statute shall be retroactive to August 1, 2024.
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.
