Kentucky Statutes 139.550 – Required monthly return
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(1) On or before the twentieth day of the month following each calendar month, a return for the preceding month shall be filed with the department in a form the department may prescribe.
(2) (a) For purposes of the sales tax, a return shall be filed by every retailer or seller. (b) For purposes of the use tax, a return shall be filed by every retailer engaged in
business in the state and by every person purchasing tangible personal
property, digital property, or an extended warranty service, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax.
(c) If a retailer’s responsibilities have been assumed by a certified service provider as defined by KRS § 139.795, the certified service provider shall file the return.
(d) When a remote retailer‘s product is sold through a marketplace, then the marketplace provider that facilitated the sale shall file the return and remit the tax due on those sales.
(3) Returns shall be signed by the person required to file the return or by a duly authorized agent but need not be verified by oath.
(4) Persons not regularly engaged in selling at retail and not having a permanent place of business, but who are temporarily engaged in selling from trucks, portable roadside stands, concessionaires at fairs, circuses, carnivals, and the like, shall report and remit the tax on a nonpermit basis, under rules as the department shall provide for the efficient collection of the sales tax on sales.
(5) The return shall show the amount of the taxes for the period covered by the return and other information the department deems necessary for the proper administration of this chapter.
Effective: June 27, 2019
History: Amended 2019 Ky. Acts ch. 151, sec. 33, effective June 27, 2019. — Amended
2018 Ky. Acts ch. 171, sec. 47, effective April 14, 2018; and ch. 207, sec. 47, effective April 27, 2018. — Amended 2009 Ky. Acts ch. 73, sec. 20, effective July 1,
2009. — Amended 2005 Ky. Acts ch. 85, sec. 430, effective June 20, 2005. — Amended 2003 Ky. Acts ch. 124, sec. 26, effective July 1, 2004. — Created 1960 Ky. Acts ch. 5, Art. I, sec. 51, effective February 5, 1960.
Legislative Research Commission Note (6/27/2019). Section 82 of 2019 Ky. Acts ch.
151 states that the amendments to this statute made in Section 33 of that Act apply to transactions occurring on or after July 1, 2019.
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.
(2) (a) For purposes of the sales tax, a return shall be filed by every retailer or seller. (b) For purposes of the use tax, a return shall be filed by every retailer engaged in
Terms Used In Kentucky Statutes 139.550
- 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
- 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 - Department: means the Department of Revenue. See Kentucky Statutes 139.010
- Marketplace: means any physical or electronic means through which one (1) or more retailers may advertise and sell tangible personal property, digital property, or services, or lease tangible personal property or digital property, such as a catalog, Internet website, or television or radio broadcast, regardless of whether the tangible personal property, digital property, or retailer is physically present in this state. See Kentucky Statutes 139.010
- Marketplace provider: includes but is not limited to a person that satisfies the requirements of this subsection through the ownership, operation, or control of a digital distribution service, digital distribution platform, online portal, or application store. See Kentucky Statutes 139.010
- Month: means calendar month. See Kentucky Statutes 446.010
- Oath: A promise to tell the truth.
- 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
- Remote retailer: means a retailer with no physical presence in this state. See Kentucky Statutes 139.010
- Retailer: means :
1. See Kentucky Statutes 139.010 - Sale: includes but is not limited to:
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
- Statute: A law passed by a legislature.
- Storage: includes any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of tangible personal property, digital property, or prewritten computer software access services purchased from a retailer. See Kentucky Statutes 139.010
- Use: includes the exercise of:
1. See Kentucky Statutes 139.010
business in the state and by every person purchasing tangible personal
property, digital property, or an extended warranty service, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax.
(c) If a retailer’s responsibilities have been assumed by a certified service provider as defined by KRS § 139.795, the certified service provider shall file the return.
(d) When a remote retailer‘s product is sold through a marketplace, then the marketplace provider that facilitated the sale shall file the return and remit the tax due on those sales.
(3) Returns shall be signed by the person required to file the return or by a duly authorized agent but need not be verified by oath.
(4) Persons not regularly engaged in selling at retail and not having a permanent place of business, but who are temporarily engaged in selling from trucks, portable roadside stands, concessionaires at fairs, circuses, carnivals, and the like, shall report and remit the tax on a nonpermit basis, under rules as the department shall provide for the efficient collection of the sales tax on sales.
(5) The return shall show the amount of the taxes for the period covered by the return and other information the department deems necessary for the proper administration of this chapter.
Effective: June 27, 2019
History: Amended 2019 Ky. Acts ch. 151, sec. 33, effective June 27, 2019. — Amended
2018 Ky. Acts ch. 171, sec. 47, effective April 14, 2018; and ch. 207, sec. 47, effective April 27, 2018. — Amended 2009 Ky. Acts ch. 73, sec. 20, effective July 1,
2009. — Amended 2005 Ky. Acts ch. 85, sec. 430, effective June 20, 2005. — Amended 2003 Ky. Acts ch. 124, sec. 26, effective July 1, 2004. — Created 1960 Ky. Acts ch. 5, Art. I, sec. 51, effective February 5, 1960.
Legislative Research Commission Note (6/27/2019). Section 82 of 2019 Ky. Acts ch.
151 states that the amendments to this statute made in Section 33 of that Act apply to transactions occurring on or after July 1, 2019.
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.