Kentucky Statutes 139.365 – Exemption from collection duty for out-of-state commercial printers and mailers
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(1) Notwithstanding KRS § 139.340, a commercial printer or mailer engaged in business in this state shall not be required to collect use tax on sales of printing, advertising and promotional direct mail, or other direct mail that are printed out of state and delivered out of state to the United States Postal Service for mass mailing to third- party Kentucky residents who are not purchasers of the advertising and promotional direct mail or other direct mail if the commercial printers or mailers:
(a) Maintain records relating to those sales to assist the department in the collection of use tax; and
(b) File reports as provided by KRS § 139.730 if requested by the department.
(2) If the commercial printer or mailer complies with the provisions of subsection (1) of this section, the purchaser of the printing, advertising and promotional direct mail, or other direct mail shall have the sole responsibility for reporting and paying the use tax imposed by KRS § 139.310.
Effective: July 1, 2011
History: Amended 2011 Ky. Acts ch. 33, sec. 5, effective July 1, 2011. — Created 2006
Ky. Acts ch. 251, sec. 7, effective July 12, 2006.
(a) Maintain records relating to those sales to assist the department in the collection of use tax; and
Terms Used In Kentucky Statutes 139.365
- 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
- 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
- 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
- Other direct mail: includes but is not limited to:
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
- Use: includes the exercise of:
1. See Kentucky Statutes 139.010
(b) File reports as provided by KRS § 139.730 if requested by the department.
(2) If the commercial printer or mailer complies with the provisions of subsection (1) of this section, the purchaser of the printing, advertising and promotional direct mail, or other direct mail shall have the sole responsibility for reporting and paying the use tax imposed by KRS § 139.310.
Effective: July 1, 2011
History: Amended 2011 Ky. Acts ch. 33, sec. 5, effective July 1, 2011. — Created 2006
Ky. Acts ch. 251, sec. 7, effective July 12, 2006.