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Kentucky Administrative Regulations
Title 103
Chapter 31
103 Ky. Admin. Regs. 31
Sales and Use Tax; Administration and Accounting
Finance and Administration Cabinet - Department of Revenue
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010
Accounting methods.
011
Methods of accounting for and remitting tax.
020
Records.
030
Direct pay authorization.
040
Repossessions and bad debts
041
Repeal of 103 KAR 31:040.
050
Returned merchandise.
060
Cash discounts.
070
Goods damaged in transit
080
Coupons or redemption certificates.
090
Tax-paid purchases resold.
100
Demonstration and display.
102
Rebate for a governmental public facility.
110
Resale certificates.
111
Sales and purchases for resale.
120
Exemption certificates.
140
Interest, penalties and compensation.
150
Successor's liability.
170
Disaster Area Relief Sales and Use Tax Refunds.
180
Signature project refunds on construction costs.
190
Alternative fuel, gasification, and renewable energy facility refunds on construction costs.
200
Energy efficiency projects.
310
Sourcing of digital property