Go to Other Versions of The Kentucky Rev. Stat.
  1. 2025 Kentucky Rev. Stat. (here)
  2. 2024 Kentucky Rev. Stat.
  3. 2023 Kentucky Rev. Stat.
  4. View All Versions

2025 Kentucky Revised Statutes
Chapter 369 - Information technology
369.135 Use of digital assets as method of payment and use of wallet -- Prohibition against additional taxes or withholdings.

Universal Citation:
KY Rev Stat § 369.135 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

Download as PDF
369.135 Use of digital assets as method of payment and use of wallet -- Prohibition against additional taxes or withholdings. (1) (2) (3) An individual shall not be prohibited from: (a) Accepting digital assets for payment for legal goods or services; or (b) The use of a wallet. Digital assets used as a method of payment shall not be subject to additional taxes, withholdings, assessments, or charges that are based solely on the use of the digital asset as the method of payment. This section shall not: (a) Prohibit the imposition or collection of taxes, withholdings, assessments, or charges on digital assets used as the method of payment when the same imposition and collections of taxes, withholdings, assessments, or charges are made on similar transactions which use the legal tender of the United States as the method of payment; or (b) Require any person to accept digital assets for payment for legal goods or services. Effective: June 27, 2025 History: Created 2025 Ky. Acts ch. 50, sec. 2, effective June 27, 2025.
Previous Next
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.