Kentucky Statutes 139.730 – Sales and use tax reports — Vendor list
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(1) In the administration of the sales and use tax, the department may require the filing of reports by any person or class of persons with possession or custody of information relating to sales of tangible personal property, digital property, or an extended warranty service, the storage, use, or other consumption of which is subject to the tax.
(2) Any event coordinator of a festival or similar event shall provide the department with a list of vendors selling at the event any tangible property, digital property, or services listed in KRS § 139.200.
(3) The report shall be filed at the time specified by the department and shall contain such information as the department may require.
Effective: July 14, 2022
History: Amended 2022 Ky. Acts ch. 212, sec. 43, effective July 14, 2022. — Amended
2018 Ky. Acts ch. 171, sec. 50, effective April 14, 2018; and ch. 207, sec. 50, effective April 27, 2018. — Amended 2009 Ky. Acts ch. 73, sec. 23, effective July 1,
2009. — Amended 2005 Ky. Acts ch. 85, sec. 443, effective June 20, 2005. — Amended 1994 Ky. Acts ch. 11, sec. 1, effective July 15, 1994. — Created 1960 Ky. Acts ch. 5, Art. I, sec. 70, effective February 5, 1960.
(2) Any event coordinator of a festival or similar event shall provide the department with a list of vendors selling at the event any tangible property, digital property, or services listed in KRS § 139.200.
Terms Used In Kentucky Statutes 139.730
- 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
- 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
- Personal property: All property that is not real property.
- 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
(3) The report shall be filed at the time specified by the department and shall contain such information as the department may require.
Effective: July 14, 2022
History: Amended 2022 Ky. Acts ch. 212, sec. 43, effective July 14, 2022. — Amended
2018 Ky. Acts ch. 171, sec. 50, effective April 14, 2018; and ch. 207, sec. 50, effective April 27, 2018. — Amended 2009 Ky. Acts ch. 73, sec. 23, effective July 1,
2009. — Amended 2005 Ky. Acts ch. 85, sec. 443, effective June 20, 2005. — Amended 1994 Ky. Acts ch. 11, sec. 1, effective July 15, 1994. — Created 1960 Ky. Acts ch. 5, Art. I, sec. 70, effective February 5, 1960.