Kentucky Statutes 139.778 – Tangible personal property purchased out of state — Collection of tax at titling or first registration — Exemptions — Remittance to department
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(1) The county clerk shall collect any applicable sales and use tax for the following tangible personal property purchased out of state at the time the property is offered for titling or first registration:
(a) Recreational vehicles as defined in KRS § 186.650; (b) Manufactured homes as defined in KRS § 186.650; (c) Motorboats as defined in KRS § 235.010;
(d) Vessels as defined in KRS § 235.010; and
(e) Any other tangible personal property offered for titling or first registration in
Kentucky.
(2) The tax shall be collected unless the owner:
(a) Presents a tax receipt from the seller verifying that the tax has been previously paid;
(b) Demonstrates that the transfer of the property is exempt under KRS
139.470(3); or
(c) Provides a properly executed resale certificate or certificate of exemption in accordance with KRS § 139.270.
(3) The tax collected by the county clerk shall be reported and remitted to the department on forms provided by the department.
(4) For services provided in collecting the tax, the county clerk shall deduct a fee of three percent (3%) of the tax collected and remit the balance to the department as provided in KRS § 138.464.
Effective: April 27, 2018
History: Amended 2018 Ky. Acts ch. 207, sec. 161, effective April 27, 2018. — Created
2006 Ky. Acts ch. 252, Pt. XIV, sec. 1, effective January 1, 2007.
(a) Recreational vehicles as defined in KRS § 186.650; (b) Manufactured homes as defined in KRS § 186.650; (c) Motorboats as defined in KRS § 235.010;
Terms Used In Kentucky Statutes 139.778
- Department: means the Department of Revenue. See Kentucky Statutes 139.010
- Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
- Personal property: All property that is not real property.
- Seller: includes every person engaged in the business of selling tangible personal property, digital property, or services of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax, and every person engaged in making sales for resale. 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
- Use: includes the exercise of:
1. See Kentucky Statutes 139.010
(d) Vessels as defined in KRS § 235.010; and
(e) Any other tangible personal property offered for titling or first registration in
Kentucky.
(2) The tax shall be collected unless the owner:
(a) Presents a tax receipt from the seller verifying that the tax has been previously paid;
(b) Demonstrates that the transfer of the property is exempt under KRS
139.470(3); or
(c) Provides a properly executed resale certificate or certificate of exemption in accordance with KRS § 139.270.
(3) The tax collected by the county clerk shall be reported and remitted to the department on forms provided by the department.
(4) For services provided in collecting the tax, the county clerk shall deduct a fee of three percent (3%) of the tax collected and remit the balance to the department as provided in KRS § 138.464.
Effective: April 27, 2018
History: Amended 2018 Ky. Acts ch. 207, sec. 161, effective April 27, 2018. — Created
2006 Ky. Acts ch. 252, Pt. XIV, sec. 1, effective January 1, 2007.