Kentucky Statutes 139.240 – Application for retailer’s or seller’s permit to do business
Current as of: 2024 | Check for updates
|
Other versions
(1) Every person presently engaged or desiring to engage in or conduct business as a retailer or seller within this state shall file with the department an application for a permit for each place of business.
(2) Every application for a permit shall:
(a) Be made upon a form prescribed by the department;
(b) Set forth the name under which the applicant transacts or intends to transact business and the location of the place or places of business; and
(c) Set forth other information as the department may require. (3) The application shall be signed by:
(a) The owner, if he or she is a natural person;
(b) A member or partner, if the entity is an association, limited liability company, limited liability partnership, or partnership;
(c) An executive officer, if the entity is a corporation, or some person specifically authorized by the corporation to sign the application, to which shall be attached written evidence of his or her authority; or
(d) A licensed certified public accountant, or an attorney licensed to practice law in the Commonwealth, specifically authorized by and acting on behalf of an owner, an association, a partnership, a limited liability company, a limited liability partnership, a corporation, or other business entity.
(4) A written signature shall not be required if the applicant registers electronically.
Effective: August 1, 2008
History: Amended 2008 Ky. Acts ch. 95, sec. 8, effective August 1, 2008. — Amended
2005 Ky. Acts ch. 85, sec. 411, effective June 20, 2005. — Amended 2003 Ky. Acts ch. 124, sec. 12, effective July 1, 2004. — Amended 2002 Ky. Acts ch. 44, sec. 2, effective July 15, 2002. — Created 1960 Ky. Acts ch. 5, Art. I, sec. 24, effective February 5, 1960.
(2) Every application for a permit shall:
Terms Used In Kentucky Statutes 139.240
- 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
- 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
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Corporation: may extend and be applied to any corporation, company, partnership, joint stock company, or association. See Kentucky Statutes 446.010
- Department: means the Department of Revenue. See Kentucky Statutes 139.010
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- 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
- Retailer: means :
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
(a) Be made upon a form prescribed by the department;
(b) Set forth the name under which the applicant transacts or intends to transact business and the location of the place or places of business; and
(c) Set forth other information as the department may require. (3) The application shall be signed by:
(a) The owner, if he or she is a natural person;
(b) A member or partner, if the entity is an association, limited liability company, limited liability partnership, or partnership;
(c) An executive officer, if the entity is a corporation, or some person specifically authorized by the corporation to sign the application, to which shall be attached written evidence of his or her authority; or
(d) A licensed certified public accountant, or an attorney licensed to practice law in the Commonwealth, specifically authorized by and acting on behalf of an owner, an association, a partnership, a limited liability company, a limited liability partnership, a corporation, or other business entity.
(4) A written signature shall not be required if the applicant registers electronically.
Effective: August 1, 2008
History: Amended 2008 Ky. Acts ch. 95, sec. 8, effective August 1, 2008. — Amended
2005 Ky. Acts ch. 85, sec. 411, effective June 20, 2005. — Amended 2003 Ky. Acts ch. 124, sec. 12, effective July 1, 2004. — Amended 2002 Ky. Acts ch. 44, sec. 2, effective July 15, 2002. — Created 1960 Ky. Acts ch. 5, Art. I, sec. 24, effective February 5, 1960.