Kentucky Statutes 136.606 – Provider’s power to collect from consumer — Separate display of tax — Taxes collected constitute debt to Commonwealth
Current as of: 2024 | Check for updates
|
Other versions
(1) The tax imposed by KRS § 136.604 shall be collected by every provider engaged in business in this state from the purchaser. To the extent that the provisions of KRS Chapter 279 are inconsistent with KRS § 136.600 to KRS § 136.660, KRS § 136.600 to
136.660 shall control. The provider shall give the purchaser a receipt for the tax collected. The provider shall separately state the tax billed from all other charges on the receipt.
(2) Every purchaser is liable for the tax imposed by KRS § 136.604. The liability is not extinguished until the tax has been paid to this state, except that a receipt from a provider registered under KRS § 136.618 reflecting that the provider has billed the tax, with evidence that the purchaser has paid the tax, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
(3) The tax or any part thereof required by this section to be collected by the multichannel video programming service provider from the purchaser shall:
(a) Be deemed to be held in trust by the provider for and on account of the
Commonwealth of Kentucky; and
(b) Constitute a debt owed by the provider to this state.
Effective: January 1, 2006
History: Created 2005 Ky. Acts ch. 168, sec. 91, effective January 1, 2006.
136.660 shall control. The provider shall give the purchaser a receipt for the tax collected. The provider shall separately state the tax billed from all other charges on the receipt.
Terms Used In Kentucky Statutes 136.606
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
(2) Every purchaser is liable for the tax imposed by KRS § 136.604. The liability is not extinguished until the tax has been paid to this state, except that a receipt from a provider registered under KRS § 136.618 reflecting that the provider has billed the tax, with evidence that the purchaser has paid the tax, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
(3) The tax or any part thereof required by this section to be collected by the multichannel video programming service provider from the purchaser shall:
(a) Be deemed to be held in trust by the provider for and on account of the
Commonwealth of Kentucky; and
(b) Constitute a debt owed by the provider to this state.
Effective: January 1, 2006
History: Created 2005 Ky. Acts ch. 168, sec. 91, effective January 1, 2006.