Kentucky Statutes 139.771 – Overcollection of sales or use taxes
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(1) For all sales and use tax transactions where the purchaser believes that tax has been charged in error, a cause of action against the retailer for the overcollected sales or use taxes does not accrue until the purchaser has provided notice to the retailer and the retailer has had sixty (60) days to respond. The notice to the retailer shall contain the information necessary to determine the validity of the inquiry.
(2) In connection with a purchaser’s inquiry to a retailer regarding overcollected sales or use taxes, a retailer shall be presumed to have a reasonable business practice, if in the collection of the sales or use tax the retailer:
(a) Uses either a certified service provider, certified automated system, or a proprietary system as provided by KRS § 139.795; and
(b) Has remitted all taxes collected less any deductions, credits or collection allowances.
(3) Nothing in this section shall extend any person‘s time to seek a refund of sales or use taxes collected or remitted to the state beyond the provisions of KRS § 134.580.
Effective: July 1, 2004
History: Created 2003 Ky. Acts ch. 124, sec. 30, effective July 1, 2004.
(2) In connection with a purchaser’s inquiry to a retailer regarding overcollected sales or use taxes, a retailer shall be presumed to have a reasonable business practice, if in the collection of the sales or use tax the retailer:
Terms Used In Kentucky Statutes 139.771
- Action: includes all proceedings in any court of this state. 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
- 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 - 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
(a) Uses either a certified service provider, certified automated system, or a proprietary system as provided by KRS § 139.795; and
(b) Has remitted all taxes collected less any deductions, credits or collection allowances.
(3) Nothing in this section shall extend any person‘s time to seek a refund of sales or use taxes collected or remitted to the state beyond the provisions of KRS § 134.580.
Effective: July 1, 2004
History: Created 2003 Ky. Acts ch. 124, sec. 30, effective July 1, 2004.