It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax levied by KRS § 139.200 or required to be collected under KRS § 139.340 or any part thereof will be assumed or absorbed by the retailer or that the tax will not be added to the selling price of the tangible personal property, digital property, or services sold or that if added the tax or any part thereof will be refunded.
Effective: April 27, 2018

Terms Used In Kentucky Statutes 139.220

  • Personal property: All property that is not real property.
  • Retailer: means :
    1. See Kentucky Statutes 139.010
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
  • Statute: A law passed by a legislature.

History: Amended 2018 Ky. Acts ch. 171, sec. 38, effective April 14, 2018; and ch.
207, sec. 38, effective April 27, 2018. — Amended 2009 Ky. Acts ch. 73, sec. 6, effective July 1, 2009. — Amended 2005 Ky. Acts ch. 168, sec. 153, effective March
18, 2005. — Amended 2003 Ky. Acts ch. 124, sec. 10, effective July 1, 2004. — Created 1960 Ky. Acts ch. 5, Art. I, sec. 22, effective February 5, 1960.
Legislative Research Commission Note (4/27/2018). This statute was amended by 2018
Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together.
Legislative Research Commission Note (4/27/2018). Pursuant to 2018 Ky. Acts ch.
207, sec. 152, the amendments made to this statute in that Act apply to transactions occurring on or after July 1, 2018.