Kentucky Statutes 139.390 – Registration by retailer
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Every retailer selling tangible personal property, digital property, or an extended warranty service for storage, use or other consumption in this state shall register with the department and give:
(1) The name and address of all agents operating in this state;
(2) The location of all distribution or sales houses or offices or other places of business in this state;
(3) Such other information as the department may require.
Effective: April 27, 2018
History: Amended 2018 Ky. Acts ch. 171, sec. 43, effective April 14, 2018; and ch.
207, sec. 43, effective April 27, 2018. — Amended 2009 Ky. Acts ch. 73, sec. 14, effective July 1, 2009. — Amended 2005 Ky. Acts ch. 85, sec. 419, effective June 20,
2005. — Created 1960 Ky. Acts ch. 5, Art. I, sec. 38, effective February 5, 1960.
Legislative Research Commission Note (4/27/2018). This statute was amended by 2018
Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together.
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.
(1) The name and address of all agents operating in this state;
Terms Used In Kentucky Statutes 139.390
- 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
- Personal property: All property that is not real property.
- Retailer: means :
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
- 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
(2) The location of all distribution or sales houses or offices or other places of business in this state;
(3) Such other information as the department may require.
Effective: April 27, 2018
History: Amended 2018 Ky. Acts ch. 171, sec. 43, effective April 14, 2018; and ch.
207, sec. 43, effective April 27, 2018. — Amended 2009 Ky. Acts ch. 73, sec. 14, effective July 1, 2009. — Amended 2005 Ky. Acts ch. 85, sec. 419, effective June 20,
2005. — Created 1960 Ky. Acts ch. 5, Art. I, sec. 38, effective February 5, 1960.
Legislative Research Commission Note (4/27/2018). This statute was amended by 2018
Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together.
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.