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Ky. Rev. Stat. Ann. ch. 139 – Sales And Use Taxes | Midpage
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Kentucky Revised Statutes
XI
Chapter 139
Ky. Rev. Stat. Ann. ch. 139
Sales And Use Taxes
Commonwealth of Kentucky
139.010
Definitions for chapter. (Effective until August 1, 2026)
139.025
Regulations providing for use of tax basis other than accrual.
139.105
Sourcing of retail sales -- Communications services, digital property, and florist wire sales.
139.125
Procurement, processing or distribution of blood or human tissue deemed service and not sale.
139.185
Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable.
139.195
Definitions for KRS 139.105, 139.200, 139.215, and 139.775.
139.200
Imposition of sales tax. (Effective until August 1, 2026)
139.202
Exclusions from additional taxable services. (Effective until August 1, 2026)
139.210
Retailer's powers to collect from purchaser -- Separate display of tax -- Retailers that provide road and travel services -- Taxes collected constitute debt to Commonwealth. (Effective until July 15, 2026)
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 August 1, 2026)
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 August 1, 2026)
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 August 1, 2026)
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.
139.380
Separate display of tax and price.
139.390
Registration by retailer.
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. (Effective until August 1, 2026)
139.470
Exempt transactions. (Effective until August 1, 2026)
139.471
Transactions excluded from additional tax.
139.472
Exemption for certain medical items.
139.480
Property exempt. (See LRC Note below) (Effective until July 15, 2026)
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. (Effective until July 15, 2026)
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. (Effective until July 15, 2026)
139.482
Historical sites.
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.
139.495
Application of taxes to resident nonprofit institutions and to certain limited liability companies -- Exemptions -- Refund. (Effective until August 1, 2026)
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.
139.499
Exemption for certain data center equipment.
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.
139.512
Refundable sales and use tax credit.
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.
139.528
Tax rebate for sale of alternative jet fuel -- Definitions for section -- Use of rebate by commercial airport -- Application -- Administrative regulations -- Request and payment.
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.
139.5325
Sales tax incentives for qualified attraction -- Applications -- Eligibility -- Report -- Sunset.
139.5327
Incentive for certain professional golf sporting events -- Definitions for section -- Terms -- Application -- Sunset -- Administrative regulation -- Annual report.
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. (Effective until July 15, 2026)
139.540
Taxes are due monthly.
139.550
Required monthly return.
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.
139.640
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.
139.700
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.
139.760
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.
139.777
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.
139.980
Civil penalties.
139.990
Criminal penalties.