§ 139.010 Definitions for chapter
§ 139.025 Regulations providing for use of tax basis other than accrual
§ 139.105 Sourcing of retail sales — Communications services, digital property, and florist wire sales
§ 139.125 Procurement, processing or distribution of blood or human tissue deemed service and not sale
§ 139.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable
§ 139.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775
§ 139.200 Imposition of sales tax
§ 139.210 Retailer’s powers to collect from purchaser — Separate display of tax — Taxes collected constitute debt to Commonwealth
§ 139.215 Taxation of bundled transactions
§ 139.220 Prohibited advertising
§ 139.230 Elimination of fractions of a cent
§ 139.240 Application for retailer’s or seller’s permit to do business
§ 139.250 Seller’s permit to do business — Issuance — Nonassignability — Display
§ 139.260 Presumption that all gross receipts and tangible personal property and digital property sold for delivery in this state are taxable — Burden of proof
§ 139.270 Resale certificate and certificates of exemption
§ 139.280 Contents and form of certificate
§ 139.290 Property used by purchaser after giving certificate — When retailer may deduct purchase price
§ 139.300 Fungible goods bought under certificate commingled with goods bought otherwise
§ 139.310 Imposition of excise tax on storage, use, or other consumption
§ 139.330 Purchaser’s liability for tax imposed by KRS 139.310
§ 139.340 Retailer’s duty to collect tax — Taxes deemed to be held by retailer in trust
§ 139.350 Exception in the case of bad debts
§ 139.360 Tax due is retailer’s debt
§ 139.365 Exemption from collection duty for out-of-state commercial printers and mailers
§ 139.380 Separate display of tax and price
§ 139.390 Registration by retailer
§ 139.430 Property used by purchaser after giving certificate
§ 139.440 Fungible goods bought under certificate commingled with goods bought otherwise
§ 139.450 Presumption as to property shipped or brought into state — Duty of retailers that do not collect tax to provide use tax liability notification to Kentucky customers — Exemption
§ 139.470 Exempt transactions
§ 139.471 Transactions excluded from additional tax
§ 139.472 Exemption for certain medical items
§ 139.480 Property exempt
§ 139.482 Historical sites
§ 139.483 Exemption of vessels and maritime supplies
§ 139.484 Exemption of moneys paid for lease or rental of films by commercial motion picture theaters
§ 139.485 Exemption of food items — Definitions
§ 139.486 Sale, use, storage, or consumption of “industrial machinery” — Definitions for section
§ 139.495 Application of taxes to resident nonprofit institutions and to certain limited liability companies
§ 139.496 Exemption of certain sales
§ 139.497 Exemption for sales by schools, school-sponsored clubs and organizations or affiliated groups, certain nonprofit educational youth programs, and federally chartered education-related corporation at annual national convention held in state
§ 139.500 Exemption from use tax of property subject to sales or gasoline tax
§ 139.505 Refundable credit of portion of sales tax paid on interstate business communications service
§ 139.510 Use tax credit for sales tax paid in another state under reciprocal arrangement — Tax credit for taxes paid in another state on communications service
§ 139.515 Sales tax refund program for qualifying signature projects
§ 139.517 Sales tax incentive for alternative fuel, gasification, and renewable energy facilities
§ 139.518 Sales or use tax refund on energy-efficiency products used at manufacturing plant
§ 139.519 Sales and use tax refund on building materials used for disaster recovery
§ 139.520 Inapplicability of other statutory exemptions
§ 139.530 Sales and use taxes are in addition to other taxes
§ 139.531 Application of taxes to horse industry
§ 139.5313 Application of taxes to mortuary industry
§ 139.533 Sales tax rebate on sales of admissions and tangible personal property at governmental facility
§ 139.534 Tax refund for purchases and operation of certain communications and computer systems costing $100 million or more
§ 139.535 Sales and use tax incentive for approved companies on qualifying purchases for economic development projects approved under KRS 154.31-030
§ 139.536 Tourism attraction project credit against sales tax
§ 139.537 Exemption for coal-based near zero emission power plant
§ 139.538 Encouragement of motion picture industry — Legislative purpose — Definitions — Tax credit — Administrative regulations
§ 139.540 Taxes are due monthly
§ 139.550 Required monthly return
§ 139.570 Reimbursement of seller’s collection costs
§ 139.580 Delivery of return and remittance of tax
§ 139.590 Returns for other than monthly periods
§ 139.600 Sales tax on rental receipts
§ 139.610 Extension of time for filing return
§ 139.620 Time for assessing taxes shown owing by the return
§ 139.640 Offset of overpayments against tax owing
§ 139.650 Interest on overdue tax
§ 139.660 Security for compliance with chapter
§ 139.670 Withholding amount of tax liability by purchaser of business
§ 139.680 Procedure in case of failure to withhold
§ 139.700 Collection of tax by out-of-state retailer
§ 139.710 Administration by department
§ 139.720 Records required to be kept — For how long
§ 139.730 Sales and tax reports
§ 139.735 Restrictions on administrative regulations and policies
§ 139.740 Requirements in action on debt arising out of sale of tangible personal property
§ 139.760 Revocation or suspension of permit — Prohibition of suit to delay or restrain collection of tax
§ 139.770 Refund or credit of taxes paid — Claims
§ 139.771 Overcollection of sales or use taxes
§ 139.775 Mobile telecommunications services — Adoption of federal provisions — Notification of home service provider about errors — Correction and refund — Exhaustion of remedies
§ 139.777 Direct mail sourcing
§ 139.778 Tangible personal property purchased out of state — Collection of tax at titling or first registration — Exemptions — remittance to department
§ 139.779 Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund — Exceptions
§ 139.780 Short title
§ 139.781 Definitions for KRS 139.780 to 139.795
§ 139.783 Purpose of KRS 139.780 to 139.795
§ 139.785 Authority of department — Representation of state
§ 139.787 Effect of agreement on Kentucky law
§ 139.789 Requirements for entering into agreement
§ 139.791 Cooperating sovereigns
§ 139.793 Applicability of agreement — Limitation of action
§ 139.794 Conditions for exemption from assessment for uncollected or unpaid sales or use tax
§ 139.795 Certified service provider is agent of seller — Liability — Exemption for purchaser, seller, and certified service provider
§ 139.980 Civil penalties
§ 139.990 Criminal penalties

Terms Used In Kentucky Statutes > Chapter 139

  • Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
  • Advertising and promotional direct mail: means direct mail the primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization. See Kentucky Statutes 139.010
  • Animal: includes every warm-blooded living creature except a human being. See Kentucky Statutes 446.010
  • any other state: includes any state, territory, outlying possession, the District of Columbia, and any foreign government or country. See Kentucky Statutes 446.010
  • Appropriation: means an authorization by the General Assembly to expend, from public funds, a sum of money not in excess of the sum specified, for the purposes specified in the authorization and under the procedure prescribed in KRS Chapter 48. See Kentucky Statutes 446.010
  • Attorney: means attorney-at-law. See Kentucky Statutes 446.010
  • Business: includes any activity engaged in by any person or caused to be engaged in by that person with the object of gain, benefit, or advantage, either direct or indirect. See Kentucky Statutes 139.010
  • Business trust: includes , except when utilized in KRS Chapter 386, a "statutory trust" as organized under KRS Chapter 386A. See Kentucky Statutes 446.010
  • Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of: (a) Sending the document or package. See Kentucky Statutes 446.010
  • City: includes town. See Kentucky Statutes 446.010
  • Commonwealth: means the Commonwealth of Kentucky. See Kentucky Statutes 139.010
  • Company: may extend and be applied to any corporation, company, person, partnership, joint stock company, or association. See Kentucky Statutes 446.010
  • consumption: as used in this chapter , shall not include the sale, use, storage, or other consumption of: (1) Locomotives or rolling stock, including materials for the construction, repair, or modification thereof, or fuel or supplies for the direct operation of locomotives and trains, used or to be used in interstate commerce. See Kentucky Statutes 139.480
  • Corporation: may extend and be applied to any corporation, company, partnership, joint stock company, or association. See Kentucky Statutes 446.010
  • course materials: means only those items specifically required of all students for a particular course but shall not include notebooks, paper, pencils, calculators, tape recorders, or similar student aids. See Kentucky Statutes 139.480
  • Department: means the Department of Revenue. See Kentucky Statutes 139.010
  • Direct mail: means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items are not billed directly to the recipient. See Kentucky Statutes 139.010
  • Directors: when applied to corporations, includes managers or trustees. See Kentucky Statutes 446.010
  • Federal: refers to the United States. See Kentucky Statutes 446.010
  • Lease or rental: means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. See Kentucky Statutes 139.010
  • Machinery for new and expanded industry: means machinery: 1. See Kentucky Statutes 139.010
  • Manufacturing: means any process through which material having little or no commercial value for its intended use before processing has appreciable commercial value for its intended use after processing by the machinery. See Kentucky Statutes 139.010
  • Month: means calendar month. See Kentucky Statutes 446.010
  • Occasional sale: includes : 1. See Kentucky Statutes 139.010
  • Other direct mail: includes but is not limited to: 1. 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
  • Partnership: includes both general and limited partnerships. See Kentucky Statutes 446.010
  • Person: includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, governmental unit or agency, or any other group or combination acting as a unit. See Kentucky Statutes 139.010
  • product: means tangible personal property, an item transferred electronically, or a service. See Kentucky Statutes 139.010
  • public funds: means sums actually received in cash or negotiable instruments from all sources unless otherwise described by any state agency, state- owned corporation, university, department, cabinet, fiduciary for the benefit of any form of state organization, authority, board, bureau, interstate compact, commission, committee, conference, council, office, or any other form of organization whether or not the money has ever been paid into the Treasury and whether or not the money is still in the Treasury if the money is controlled by any form of state organization, except for those funds the management of which is to be reported to the Legislative Research Commission pursuant to KRS 42. See Kentucky Statutes 446.010
  • Purchase: means any transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property or digital property transferred electronically for a consideration and includes: (a) When performed outside this state or when the customer gives a resale certificate, the producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting. See Kentucky Statutes 139.010
  • real estate: includes lands, tenements, and hereditaments and all rights thereto and interest therein, other than a chattel interest. See Kentucky Statutes 446.010
  • Recycling purposes: means those activities undertaken in which materials that would otherwise become solid waste are collected, separated, or processed in order to be reused or returned to use in the form of raw materials or products. See Kentucky Statutes 139.010
  • Retail sale: means any sale, lease, or rental for any purpose other than resale, sublease, or subrent. See Kentucky Statutes 139.010
  • Retailer: means : 1. See Kentucky Statutes 139.010
  • Sale: means the furnishing of any services included in KRS 139. See Kentucky Statutes 139.010
  • sales price: shall include consideration received by the retailer from a third party if: 1. See Kentucky Statutes 139.010
  • 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
  • Tangible personal property: means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses and includes natural, artificial, and mixed gas, electricity, water, steam, and prewritten computer software. See Kentucky Statutes 139.010
  • Taxpayer: means any person liable for tax under this chapter. See Kentucky Statutes 139.010
  • Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Kentucky Statutes 139.485
  • Transferred electronically: means accessed or obtained by the purchaser by means other than tangible storage media. See Kentucky Statutes 139.010
  • Treatment: when used in a criminal justice context, means targeted interventions that focus on criminal risk factors in order to reduce the likelihood of criminal behavior. See Kentucky Statutes 446.010
  • Use: includes the exercise of any right or power over tangible personal property or digital property incident to the ownership of that property, or by any transaction in which possession is given, or by any transaction involving digital property where the right of access is granted. See Kentucky Statutes 139.010
  • Violate: includes failure to comply with. See Kentucky Statutes 446.010
  • Year: means calendar year. See Kentucky Statutes 446.010