After compliance with KRS 139.240 and 139.660 by the applicant, the department shall grant and issue to each applicant a separate permit for each place of business within the state. A permit shall not be assignable, and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued.
KRS 139.250
Seller's permit to do business -- Issuance -- Nonassignability -- Display
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Applied in 3 court decisions — leading case Marcum v. City of Louisville Municipal Housing Commission (1963)
Most recently applied in Pace Membership Warehouse, Inc. v. Revenue Cabinet (March 1991)
Effective: June 20, 2005 History: Amended 2005 Ky
How often courts cite this section
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.
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.