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Kentucky Administrative Regulations
Title 103
Chapter 25
103 Ky. Admin. Regs. 25
Sales and Use Tax; Registration and Collection
Finance and Administration Cabinet - Department of Revenue
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010
Not available.
020
Application for retail sales and use tax permit.
030
Leased departments.
040
Out-of-state retailers.
050
Factors and agents.
060
Temporary vendors and transient merchants.
070
Railroad companies; display of retailers permit.
080
Sales tax; price bracket system.
081
Sales tax collection; bracket system
090
Use tax; price bracket system.
091
Use tax collection; bracket system
100
Receipts for tax paid to retailers; use tax.
101
Repeal of 103 KAR 25:081
110
Use tax on construction machinery
111
Repeal of 103 KAR 25:110
120
Partial remittance for current month required
130
Twice-monthly filing and payment of sales and use taxes
131
Current month accelerated payment of sales and use taxes by larger taxpayers.