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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

Known as the Uniform Sales and Use Tax Administration Act

The act spans §§ 139–139 (145 sections).

Applied in 11 court decisions — leading case Delta Air Lines, Inc. v. Commonwealth, Revenue Cabinet (1985)

Most recently applied in Commonwealth v. Interstate Gas Supply, Inc. (March 2018)

Effective: March 24, 2023 History: Amended 2023 Ky

How often courts cite this section

196319701980199020002010201820
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

(1) Except as provided in subsections (2) and (3) of this section, the tax shall be required to be collected by the retailer from the purchaser. The tax shall be displayed separately from the sales price, the price advertised in the premises, the marked price, or other price on the sales receipt or other proof of sales.

(2) The department may relieve certain retailers from the requirement in subsection (1) of this section of separate display of the tax when the circumstances of the retailer make compliance impracticable. If the retailer establishes to the satisfaction of the department that the sales tax has been added to the total amount of the sales price and has not been absorbed by the retailer, the amount of the sales price shall be the amount received exclusive of the tax imposed.

(3) Retailers that provide road and travel services that are taxable under KRS 139.200 shall not be required to state the tax separately from the sales price if the retailer can establish and provide evidence that the sales tax has been added to the total amount of the sales price charged to the purchaser and has not been absorbed by the retailer. The amount of the sales price shall be the amount received exclusive of the tax imposed.

(4) The taxes collected under this section shall be deemed to be held in trust by the retailer for and on account of the Commonwealth.

(5) The taxes to be collected under this section shall constitute a debt of the retailer to the Commonwealth.

Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.