Every person storing, using or otherwise consuming in this state tangible personal property, digital property, or an extended warranty service purchased from a retailer is liable for the use tax levied under KRS 139.310. His liability is not extinguished until the tax has been paid to this state, except that a receipt from a retailer engaged in business in this state or from a retailer who is authorized by the department, under such rules and regulations as it may prescribe, to collect the tax and who is, for the purpose of this chapter relating to the use tax, regarded as a retailer engaged in business in this state, given to the purchaser pursuant to KRS 139.340 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
KRS 139.330
Purchaser's liability for tax imposed by KRS 139.310
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Applied in 4 court decisions — leading case Commonwealth ex rel. Ross v. Lee's Ford Dock, Inc. (1977)
Most recently applied in Commonwealth v. Interstate Gas Supply, Inc. (March 2018)
Effective: April 27, 2018 History: Amended 2018 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.