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Kentucky Revised Statutes

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Statutes Last Updated June 26, 2007

Includes Enactments through the 2007 Second Extraordinary Session
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KRS Chapter 139.00

  • .010   Title.

  • .020   Appropriation of tax receipts.

  • .025   Regulations providing for use of tax basis other than accrual.

  • .030   Construction of chapter.

    • Definitions and General Provisions

  • .040   "Business."

  • .050   "Gross receipts" -- "Sales price." 

  • .060  "In this state."

  • .070   "Occasional sale."

  • .080   "Person."

  • .090   "Purchase."

  • .095   "Recycling purposes."

  • .100   "Retail sale."  

  • .105   Sourcing of retail sales -- Communications services.

  • .110   "Retailer."  

  • .120   "Sale" -- "Lease or rental."  

  • .125   Procurement, processing or distribution of blood or human tissue deemed service and not sale.

  • .130   Repealed, effective July 1, 2004.

  • .140   "Seller."  

  • .150   "Storage."

  • .160   "Tangible personal property" -- "Prewritten computer software."  

  • .170   Definitions.

  • .180   "Taxpayer" -- "Department."

  • .185   Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable.

  • .190   "Use."

  • .195   Definitions for KRS 139.105, 139.200, 139.215, and 139.775.

    • Sales Tax

  • .200   Imposition of sales tax.

  • .210   Retailer's powers to collect from purchaser -- Separate display of tax -- Taxes collected constitute debt to Commonwealth.

  • .215   Taxation of bundled transactions.

  • .220   Prohibited advertising.

  • .230   Elimination of fractions of a cent.  

  • .240   Application for retailer's or seller's permit to do business.

  • .250   Seller's permit to do business -- Issuance -- Nonassignability -- Display.

  • .260   Presumption that all gross receipts and tangible personal property sold for delivery in this state are taxable.

  • .270   Resale certificate or certificate of exemption.

  • .280   Contents and form of certificate.  

  • .290   Property used by purchaser after giving certificate -- When retailer may deduct purchase price.  

  • .300   Fungible goods bought under certificate commingled with goods bought otherwise.

    • Use Tax

  • .310   Imposition of use tax.

  • .320   Repealed, 2007.

  • .330   Purchaser's liability for use tax.

  • .340   Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust.

  • .350   Exception in the case of bad debts.  

  • .360   Tax due is retailer's debt.

  • .365   Exemption from collection duty for out-of-state commercial printers and mailers.

  • .370   Repealed, effective July 1, 2004.

  • .380   Separate display of tax and price.  

  • .390   Registration by retailer.

  • .400   Repealed, effective July 1, 2004.

  • .410   Repealed, effective July 1, 2004.

  • .420   Repealed, effective July 1, 2004.

  • .430   Property used by purchaser after giving certificate.

  • .440   Fungible goods bought under certificate commingled with goods bought otherwise.

  • .450   Presumption as to property shipped or brought into state.

  • .460   Repealed, effective July 1, 2004.

    • Exemptions

  • .470   Exempt transactions.

  • .471   Transactions excluded from additional tax.

  • .472   Exemption for certain medical items.

  • .474   Repealed, 1978.

  • .480   Property exempt.

  • .482   Historical sites.

  • .483   Exemption of vessels and maritime supplies.

  • .484   Exemption of moneys paid for lease or rental of films by commercial motion picture theaters.

  • .485   Exemption of food items -- Definitions.  

  • .486   Definition of "industrial machinery."

  • .487   Exemption of industrial machinery.

  • .488   Determination of presumption of out-of-state sale, use, storage or consumption.

  • .490   Repealed, effective July 1, 2004.

  • .495   Application of taxes to resident nonprofit institutions.

  • .496   Exemption of certain sales.

  • .497   Exemption for sales by schools or school-sponsored clubs and organizations or affiliated groups and by certain nonprofit educational youth programs.

  • .500   Exemption from use tax of property subject to sales or gasoline tax.

  • .505   Refundable credit of portion of sales tax paid on interstate business communications service.

  • .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.

  • .515   Sales tax refund program for qualifying signature projects.

  • .517   Sales tax incentive for alternative fuel, gasification, and renewable energy facilities.

  • .518   Sales or use tax refund on energy-efficiency products used at manufacturing plant.

  • .520   Inapplicability of other statutory exemptions.

  • .530   Sales and use taxes are in addition to other taxes.

  • .531   Application of taxes to horse industry.

  • .5313   Application of taxes to mortuary industry.

  • .532   Repealed, effective July 1, 2004.

  • .536   Tourism attraction project credit against sales tax.

  • .537   Exemption for coal-based near zero emission power plant.

    • Motion Picture Production Company Refundable Credits

  • .538   Legislative purpose.

  • .5381   Definitions for KRS 139.5382 to 139.5386 and 139.990(5).

  • .5382   Requirements for eligibility to receive refund.

  • .5383   Refund of sales and use tax paid for purchases made in connection with filming or production of motion picture.

  • .5384   Duty of Department of Revenue-- Duty of secretary of Finance and Administration Cabinet.

  • .5385   Repayment of tax credit by motion picture production company.

  • .5386   Audit -- Separate accounting records -- Regulations.

    • Administration

  • .540   Taxes are due monthly.

  • .550   Required monthly return.  

  • .560   Repealed, effective July 1, 2004.

  • .570   Reimbursement of taxpayer's collection costs.

  • .580   Delivery of return and remittance of tax.

  • .590   Returns for other than monthly periods.

  • .600   Sales tax on rental receipts.

  • .610   Extension of time for filing return.

  • .620   Time for assessing taxes shown owing by the return.

  • .630   Repealed, 1976.

  • .640   Offset of overpayments against tax owing.

  • .650   Interest on overdue tax.

  • .660   Security for compliance with chapter.

  • .670   Withholding amount of tax liability by purchaser of business.

  • .680   Procedure in case of failure to withhold.

  • .690   Repealed, effective July 1, 2004.

  • .700   Collection of tax by out-of-state retailer.

  • .710   Administration by department.

  • .720   Records required to be kept -- For how long.

  • .730   Sales and tax reports.

  • .735   Restrictions on administrative regulations and policies.

  • .740   Requirements in action on debt arising out of sale of tangible personal property.

  • .750   Repealed, effective July 1, 2004.

  • .760   Revocation or suspension of permit -- Prohibition of suit to delay or restrain collection of tax.

  • .770   Refund or credit of taxes paid -- Claims.

  • .771   Overcollection of sales or use taxes.  

  • .775   Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies.  

  • .776   Repealed, 2007.

  • .777   Direct mail.  

  • .778   Tangible personal property purchased out of state -- Collection of tax at titling or first registration -- Exemptions -- remittance to department.

  • .779   Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund -- Exceptions.

    • Uniform Sales and Use Tax Administration Act

  • .780   Short title.

  • .781   Definitions for KRS 139.780 to 139.795.

  • .783   Purpose of KRS 139.780 to 139.795.

  • .785   Authority of department -- Representation of state.

  • .787   Effect of agreement on Kentucky law.

  • .789   Requirements for entering into agreement.

  • .791   Cooperating sovereigns.

  • .793   Applicability of agreement -- Limitation of action.

  • .794   Conditions for exemption from assessment for uncollected or unpaid sales or use tax.

  • .795   Certified service provider is agent of seller -- Liability.

    • Penalties

  • .980   Civil penalties.

  • .990   Criminal penalties.

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