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Kentucky Chapter 139 — Sales and Use Taxes

145 sections hosted, reproduced from the official public-domain source.

  • KRS 139.010— Definitions for chapter
  • KRS 139.020— Repealed, 2008
  • KRS 139.025— Regulations providing for use of tax basis other than accrual
  • KRS 139.030— Repealed, 2008
  • KRS 139.040— Repealed, 2008
  • KRS 139.050— Repealed, 2008
  • KRS 139.060— Repealed, 2008
  • KRS 139.070— Repealed, 2008
  • KRS 139.080— Repealed, 2008
  • KRS 139.090— Repealed, 2008
  • KRS 139.095— Repealed, 2008
  • KRS 139.100— Repealed, 2008
  • KRS 139.105— Sourcing of retail sales -- Communications services, digital property, and florist wire sales
  • KRS 139.110— Repealed, 2008
  • KRS 139.120— Repealed, 2008
  • KRS 139.125— Procurement, processing or distribution of blood or human tissue deemed service and not sale
  • KRS 139.130— Repealed, 2004
  • KRS 139.140— Repealed, 2008
  • KRS 139.150— Repealed, 2008
  • KRS 139.160— Repealed, 2008
  • KRS 139.170— Repealed, 2008
  • KRS 139.180— Repealed, 2008
  • KRS 139.185— Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable
  • KRS 139.190— Repealed, 2008
  • KRS 139.195— Definitions for KRS 139.105, 139.200, 139.215, and 139.775
  • KRS 139.200— Imposition of sales tax
  • KRS 139.202— Exclusions from additional taxable services
  • KRS 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
  • KRS 139.215— Taxation of bundled transactions
  • KRS 139.220— Prohibited advertising
  • KRS 139.230— Elimination of fractions of a cent
  • KRS 139.240— Application for retailer's or seller's permit to do business
  • KRS 139.250— Seller's permit to do business -- Issuance -- Nonassignability -- Display
  • KRS 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
  • KRS 139.270— Resale certificate and certificates of exemption
  • KRS 139.280— Contents and form of certificate
  • KRS 139.290— Property used by purchaser after giving certificate -- When retailer may deduct purchase price
  • KRS 139.300— Fungible goods bought under certificate commingled with goods bought otherwise
  • KRS 139.310— Imposition of excise tax on storage, use, or other consumption
  • KRS 139.320— Repealed, 2007
  • KRS 139.330— Purchaser's liability for tax imposed by KRS 139.310
  • KRS 139.340— Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust -- Registration and collection by remote retailer
  • KRS 139.350— Exception in the case of bad debts
  • KRS 139.360— Tax due is retailer's debt
  • KRS 139.365— Exemption from collection duty for out-of-state commercial printers and mailers
  • KRS 139.370— Repealed, 2004
  • KRS 139.380— Separate display of tax and price
  • KRS 139.390— Registration by retailer
  • KRS 139.400— Repealed, 2004
  • KRS 139.410— Repealed, 2004
  • KRS 139.420— Repealed, 2004
  • KRS 139.430— Property used by purchaser after giving certificate
  • KRS 139.440— Fungible goods bought under certificate commingled with goods bought otherwise
  • KRS 139.450— Presumption about property shipped, brought, or electronically transferred into state -- Duties of marketplace provider -- No class action relating to overpayment of tax
  • KRS 139.460— Repealed, 2004
  • KRS 139.470— Exempt transactions
  • KRS 139.471— Transactions excluded from additional tax
  • KRS 139.472— Exemption for certain medical items
  • KRS 139.474— Repealed, 1978
  • KRS 139.480— Property exempt. (See LRC Note below)
  • KRS 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
  • KRS 139.482— Historical sites
  • KRS 139.483— Exemption of vessels and maritime supplies
  • KRS 139.484— Exemption of moneys paid for lease or rental of films by commercial motion picture theaters
  • KRS 139.485— Exemption of food items -- Definitions
  • KRS 139.486— Sale, use, storage, or consumption of "industrial machinery" -- Definitions for section
  • KRS 139.487— Repealed, 2008
  • KRS 139.488— Repealed, 2008
  • KRS 139.490— Repealed, 2004
  • KRS 139.495— Application of taxes to resident nonprofit institutions and to certain limited liability companies -- Exemptions -- Refund
  • KRS 139.496— Exemption of certain sales
  • KRS 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
  • KRS 139.498— Exemption for sale of admissions and fundraising event sales by nonprofit organizations
  • KRS 139.499— Exemption for certain data center equipment
  • KRS 139.500— Exemption from use tax of property subject to sales or gasoline tax
  • KRS 139.505— Refundable credit of portion of sales tax paid on interstate business communications service
  • KRS 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
  • KRS 139.512— Refundable sales and use tax credit
  • KRS 139.515— Sales tax refund program for qualifying signature projects
  • KRS 139.516— Exemption for sale or purchase of electricity used in commercial mining of cryptocurrency
  • KRS 139.517— Sales tax incentive for alternative fuel, gasification, and renewable energy facilities
  • KRS 139.518— Sales or use tax refund on energy-efficiency products used at manufacturing plant
  • KRS 139.519— Sales and use tax refund on building materials used for disaster recovery
  • KRS 139.520— Inapplicability of other statutory exemptions
  • KRS 139.530— Sales and use taxes are in addition to other taxes
  • KRS 139.531— Application of taxes to horse industry
  • KRS 139.532— Repealed, 2004
  • KRS 139.533— Sales tax rebate on sales of admissions and tangible personal property at governmental facility -- Limitation beginning July 1, 2020
  • KRS 139.534— Tax refund for purchases and operation of certain communications and computer systems costing $100 million or more
  • KRS 139.535— Sales and use tax incentive for approved companies on qualifying purchases for economic development projects approved under KRS 154.31-030
  • KRS 139.536— Tourism attraction project credit against sales tax
  • KRS 139.537— Exemption for coal-based near zero emission power plant
  • KRS 139.538— Encouragement of motion picture industry -- Legislative purpose -- Definitions -- Tax credit -- Administrative regulations
  • KRS 139.540— Taxes are due monthly
  • KRS 139.550— Required monthly return
  • KRS 139.560— Repealed, 2004
  • KRS 139.570— Reimbursement of seller's collection costs
  • KRS 139.580— Delivery of return and remittance of tax
  • KRS 139.590— Returns for other than monthly periods
  • KRS 139.600— Sales tax on rental receipts
  • KRS 139.610— Extension of time for filing return
  • KRS 139.620— Time for assessing taxes shown owing by the return
  • KRS 139.630— Repealed, 1976
  • KRS 139.640— Offset of overpayments against tax owing
  • KRS 139.650— Interest on overdue tax
  • KRS 139.660— Security for compliance with chapter
  • KRS 139.670— Withholding amount of tax liability by purchaser of business
  • KRS 139.680— Procedure in case of failure to withhold
  • KRS 139.690— Repealed, 2004
  • KRS 139.700— Collection of tax by out-of-state retailer
  • KRS 139.710— Administration by department
  • KRS 139.720— Records required to be kept -- For how long
  • KRS 139.730— Sales and use tax reports -- Vendor list
  • KRS 139.735— Restrictions on administrative regulations and policies
  • KRS 139.740— Requirements in action on debt arising out of sale of tangible personal property
  • KRS 139.750— Repealed, 2004
  • KRS 139.760— Revocation or suspension of permit -- Prohibition of suit to delay or restrain collection of tax
  • KRS 139.770— Refund or credit of taxes paid -- Claims
  • KRS 139.771— Overcollection of sales or use taxes
  • KRS 139.775— Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies
  • KRS 139.776— Repealed, 2007
  • KRS 139.777— Direct mail sourcing
  • KRS 139.778— Tangible personal property purchased out of state -- Collection of tax at titling or first registration -- Exemptions -- Remittance to department
  • KRS 139.779— Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund -- Exceptions
  • KRS 139.780— Short title
  • KRS 139.781— Definitions for KRS 139.780 to 139.795
  • KRS 139.783— Purpose of KRS 139.780 to 139.795
  • KRS 139.785— Authority of department -- Representation of state
  • KRS 139.787— Effect of agreement on Kentucky law
  • KRS 139.789— Requirements for entering into agreement
  • KRS 139.791— Cooperating sovereigns
  • KRS 139.793— Applicability of agreement -- Limitation of action
  • KRS 139.794— Conditions for exemption from assessment for uncollected or unpaid sales or use tax
  • KRS 139.795— Certified service provider is agent of seller -- Liability -- Exemption for purchaser, seller, and certified service provider
  • KRS 139.980— Civil penalties
  • KRS 139.990— Criminal penalties
  • KRS 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
  • KRS 139.5313— Application of taxes to mortuary industry
  • KRS 139.5325— Sales tax incentives for qualified attraction -- Applications -- Eligibility -- Report -- Sunset
  • KRS 139.5381— Repealed, 2008
  • KRS 139.5382— Repealed, 2008
  • KRS 139.5383— Repealed, 2008
  • KRS 139.5384— Repealed, 2008
  • KRS 139.5385— Repealed, 2008
  • KRS 139.5386— Repealed, 2008