§ 139.010 Definitions for chapter
§ 139.025 Regulations providing for use of tax basis other than accrual
§ 139.105 Sourcing of retail sales — Communications services, digital property, and florist wire sales
§ 139.125 Procurement, processing or distribution of blood or human tissue deemed service and not sale
§ 139.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable
§ 139.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775
§ 139.200 Imposition of sales tax
§ 139.202 Exclusions from additional taxable services
§ 139.210 Retailer’s powers to collect from purchaser — Separate display of tax — Retailers that provide road and travel services — Taxes collected constitute debt to Commonwealth
§ 139.215 Taxation of bundled transactions
§ 139.220 Prohibited advertising
§ 139.230 Elimination of fractions of a cent
§ 139.240 Application for retailer’s or seller’s permit to do business
§ 139.250 Seller’s permit to do business — Issuance — Nonassignability — Display
§ 139.260 Presumption that all gross receipts and tangible personal property, digital property, and services sold for delivery in this state are taxable — Burden of proof
§ 139.270 Resale certificate and certificates of exemption
§ 139.280 Contents and form of certificate
§ 139.290 Property used by purchaser after giving certificate — When retailer may deduct purchase price
§ 139.300 Fungible goods bought under certificate commingled with goods bought otherwise
§ 139.310 Imposition of excise tax on storage, use, or other consumption
§ 139.330 Purchaser’s liability for tax imposed by KRS 139.310
§ 139.340 Retailer’s duty to collect tax — Taxes deemed to be held by retailer in trust — Registration and collection by remote retailer
§ 139.350 Exception in the case of bad debts
§ 139.360 Tax due is retailer’s debt
§ 139.365 Exemption from collection duty for out-of-state commercial printers and mailers
§ 139.380 Separate display of tax and price
§ 139.390 Registration by retailer
§ 139.430 Property used by purchaser after giving certificate
§ 139.440 Fungible goods bought under certificate commingled with goods bought otherwise
§ 139.450 Presumption about property shipped, brought, or electronically transferred into state — Duties of marketplace provider — No class action relating to overpayment of tax
§ 139.470 Exempt transactions
§ 139.471 Transactions excluded from additional tax
§ 139.472 Exemption for certain medical items
§ 139.480 Property exempt. (Effective until January 1, 2025)
§ 139.480 v2 Property exempt. (Effective January 1, 2025)
§ 139.481 Agriculture exemption license number required for exemption — Eligibility for application — Documentation to seller for receipt of exemption — Administrative regulations — Expiration and renewal of exemption number — Searchable database of agri
§ 139.482 Historical sites
§ 139.483 Exemption of vessels and maritime supplies
§ 139.484 Exemption of moneys paid for lease or rental of films by commercial motion picture theaters
§ 139.485 Exemption of food items — Definitions
§ 139.486 Sale, use, storage, or consumption of “industrial machinery” — Definitions for section
§ 139.495 Application of taxes to resident nonprofit institutions and to certain limited liability companies — Exemptions — Refund
§ 139.496 Exemption of certain sales
§ 139.497 Exemption for sales by schools, school-sponsored clubs and organizations or affiliated groups, certain nonprofit educational youth programs, and federally chartered education-related corporation at annual national convention held in state
§ 139.498 Exemption for sale of admissions and fundraising event sales by nonprofit organizations
§ 139.500 Exemption from use tax of property subject to sales or gasoline tax
§ 139.505 Refundable credit of portion of sales tax paid on interstate business communications service
§ 139.510 Use tax credit for sales tax paid in another state under reciprocal arrangement — Tax credit for taxes paid in another state on communications service
§ 139.512 Refundable sales and use tax credit
§ 139.515 Sales tax refund program for qualifying signature projects
§ 139.516 Exemption for sale or purchase of electricity used in commercial mining of cryptocurrency
§ 139.517 Sales tax incentive for alternative fuel, gasification, and renewable energy facilities
§ 139.518 Sales or use tax refund on energy-efficiency products used at manufacturing plant
§ 139.519 Sales and use tax refund on building materials used for disaster recovery
§ 139.520 Inapplicability of other statutory exemptions
§ 139.530 Sales and use taxes are in addition to other taxes
§ 139.531 Application of taxes to horse industry
§ 139.5313 Application of taxes to mortuary industry
§ 139.533 Sales tax rebate on sales of admissions and tangible personal property at governmental facility — Limitation beginning July 1, 2020
§ 139.534 Tax refund for purchases and operation of certain communications and computer systems costing $100 million or more
§ 139.535 Sales and use tax incentive for approved companies on qualifying purchases for economic development projects approved under KRS 154.31-030
§ 139.536 Tourism attraction project credit against sales tax
§ 139.537 Exemption for coal-based near zero emission power plant
§ 139.538 Encouragement of motion picture industry — Legislative purpose — Definitions — Tax credit — Administrative regulations
§ 139.540 Taxes are due monthly
§ 139.550 Required monthly return
§ 139.570 Reimbursement of seller’s collection costs
§ 139.580 Delivery of return and remittance of tax
§ 139.590 Returns for other than monthly periods
§ 139.600 Sales tax on rental receipts
§ 139.610 Extension of time for filing return
§ 139.620 Time for assessing taxes shown owing by the return
§ 139.640 Offset of overpayments against tax owing
§ 139.650 Interest on overdue tax
§ 139.660 Security for compliance with chapter
§ 139.670 Withholding amount of tax liability by purchaser of business
§ 139.680 Procedure in case of failure to withhold
§ 139.700 Collection of tax by out-of-state retailer
§ 139.710 Administration by department
§ 139.720 Records required to be kept — For how long
§ 139.730 Sales and use tax reports — Vendor list
§ 139.735 Restrictions on administrative regulations and policies
§ 139.740 Requirements in action on debt arising out of sale of tangible personal property
§ 139.760 Revocation or suspension of permit — Prohibition of suit to delay or restrain collection of tax
§ 139.770 Refund or credit of taxes paid — Claims
§ 139.771 Overcollection of sales or use taxes
§ 139.775 Mobile telecommunications services — Adoption of federal provisions — Notification of home service provider about errors — Correction and refund — Exhaustion of remedies
§ 139.777 Direct mail sourcing
§ 139.778 Tangible personal property purchased out of state — Collection of tax at titling or first registration — Exemptions — Remittance to department
§ 139.779 Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund — Exceptions
§ 139.780 Short title
§ 139.781 Definitions for KRS 139.780 to 139.795
§ 139.783 Purpose of KRS 139.780 to 139.795
§ 139.785 Authority of department — Representation of state
§ 139.787 Effect of agreement on Kentucky law
§ 139.789 Requirements for entering into agreement
§ 139.791 Cooperating sovereigns
§ 139.793 Applicability of agreement — Limitation of action
§ 139.794 Conditions for exemption from assessment for uncollected or unpaid sales or use tax
§ 139.795 Certified service provider is agent of seller — Liability — Exemption for purchaser, seller, and certified service provider
§ 139.980 Civil penalties
§ 139.990 Criminal penalties
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Terms Used In Kentucky Statutes > Chapter 139 - Sales and Use Taxes

  • Admissions: means the fees paid for:
    1. See Kentucky Statutes 139.010
  • Advertising and promotional direct mail: means direct mail the primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization. See Kentucky Statutes 139.010
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Animal: includes every warm-blooded living creature except a human being. See Kentucky Statutes 446.010
  • any other state: includes any state, territory, outlying possession, the District of Columbia, and any foreign government or country. See Kentucky Statutes 446.010
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • 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
  • Business trust: includes , except when utilized in KRS Chapter 386, a "statutory trust" as organized under KRS Chapter 386A. See Kentucky Statutes 446.010
  • Candy: means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. See Kentucky Statutes 139.485
  • Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of:
    (a) Sending the document or package. See Kentucky Statutes 446.010
  • City: includes town. See Kentucky Statutes 446.010
  • Commonwealth: means the Commonwealth of Kentucky. See Kentucky Statutes 139.010
  • construction contract: means a:
    1. See Kentucky Statutes 139.480
  • 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
  • Corporation: may extend and be applied to any corporation, company, 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.
  • Cosmetic surgery services: means modifications to all areas of the head, neck, and body to enhance appearance through surgical and medical techniques. See Kentucky Statutes 139.010
  • course materials: means only those items specifically required of all students for a particular course but shall not include notebooks, paper, pencils, calculators, tape recorders, or similar student aids. See Kentucky Statutes 139.480
  • Department: means the Department of Revenue. See Kentucky Statutes 139.010
  • Dietary supplement: means any product, other than tobacco, intended to supplement the diet that:
    1. See Kentucky Statutes 139.485
  • Digital audio works: means works that result from the fixation of a series of musical, spoken, or other sounds. See Kentucky Statutes 139.010
  • Digital audio-visual works: means a series of related images which, when shown in succession, impart an impression of motion, with accompanying
    sounds, if any. See Kentucky Statutes 139.010
  • Digital books: means works that are generally recognized in the ordinary and usual sense as books, including any literary work expressed in words, numbers, or other verbal or numerical symbols or indicia if the literary work is generally recognized in the ordinary or usual sense as a book. See Kentucky Statutes 139.010
  • Digital code: means a code which provides a purchaser with a right to obtain one (1) or more types of digital property. See Kentucky Statutes 139.010
  • Direct mail: means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items are not billed directly to the recipient. See Kentucky Statutes 139.010
  • Directly used in the manufacturing or industrial processing process: means the process that commences with the movement of raw materials from storage into a continuous, unbroken, integrated process and ends when the finished product is packaged and ready for sale. See Kentucky Statutes 139.010
  • Donee: The recipient of a gift.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • 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.
  • Fiduciary: A trustee, executor, or administrator.
  • Finished artwork: includes :
    1. See Kentucky Statutes 139.010
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Industrial processing: includes : (a) Refining. See Kentucky Statutes 139.010
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lease or rental: means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. See Kentucky Statutes 139.010
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Livestock: means cattle, sheep, swine, goats, horses, alpacas, llamas, buffaloes, or any other animals of the bovine, ovine, porcine, caprine, equine, or camelid species. See Kentucky Statutes 446.010
  • Lobbying services: means the act of promoting or securing passage of legislation or an attempt to influence or sway a public official or other public servant toward a desired action, including but not limited to the support of or opposition to a project or the passage, amendment, defeat, approval, or veto of any legislation, regulation, rule, or ordinance. See Kentucky Statutes 139.010
  • Machinery for new and expanded industry: means machinery:
    1. See Kentucky Statutes 139.010
  • Manufacturing: means any process through which material having little or no commercial value for its intended use before processing has appreciable commercial value for its intended use after processing by the machinery. 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.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Occasional sale: includes :
    1. See Kentucky Statutes 139.010
  • Other direct mail: includes but is not limited to:
    1. See Kentucky Statutes 139.010
  • 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
  • Personal property: All property that is not real property.
  • Photography and photofinishing services: means :
    1. See Kentucky Statutes 139.010
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Prepared food: means :
    1. See Kentucky Statutes 139.485
  • Prewritten computer software: means :
    1. See Kentucky Statutes 139.010
  • Prewritten computer software access services: means the right of access to prewritten computer software where the object of the transaction is to use the prewritten computer software while possession of the prewritten computer software is maintained by the seller or a third party, wherever located, regardless of whether the charge for the access or use is on a per use, per user, per license, subscription, or some other basis. See Kentucky Statutes 139.010
  • primary lessee: means the person who leases the space and who has a contract with the lessor of the space only if:
    1. See Kentucky Statutes 139.480
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • public funds: means sums actually received in cash or negotiable instruments from all sources unless otherwise described by any state agency, state- owned corporation, university, department, cabinet, fiduciary for the benefit of any form of state organization, authority, board, bureau, interstate compact, commission, committee, conference, council, office, or any other form of organization whether or not the money has ever been paid into the Treasury and whether or not the money is still in the Treasury if the money is controlled by any form of state organization, except for those funds the management of which is to be reported to the Legislative Research Commission pursuant to KRS §. See Kentucky Statutes 446.010
  • Purchase: includes :
    1. See Kentucky Statutes 139.010
  • qualifying entity: means a resident:
    a. See Kentucky Statutes 139.010
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recycling purposes: means those activities undertaken in which materials that would otherwise become solid waste are collected, separated, or processed in order to be reused or returned to use in the form of raw materials or products. See Kentucky Statutes 139.010
  • Remote retailer: means a retailer with no physical presence in this state. See Kentucky Statutes 139.010
  • repair or replacement parts: means tires, brakes, engines, transmissions, drive trains, chassis, body parts, and their components. See Kentucky Statutes 139.480
  • Retail sale: means any sale, lease, or rental for any purpose other than resale, sublease, or subrent. See Kentucky Statutes 139.010
  • Retailer: means :
    1. See Kentucky Statutes 139.010
  • Ringtones: means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication. See Kentucky Statutes 139.010
  • Sale: includes but is not limited to:
    1. See Kentucky Statutes 139.010
  • sales price: shall include consideration received by the retailer from a third party if:
    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
  • Soft drinks: means nonalcoholic beverages that contain natural or artificial sweeteners. See Kentucky Statutes 139.485
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • 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
  • Taxpayer: means any person liable for tax under this chapter. See Kentucky Statutes 139.010
  • Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Kentucky Statutes 139.485
  • Transferred electronically: means accessed or obtained by the purchaser by means other than tangible storage media. See Kentucky Statutes 139.010
  • Treatment: when used in a criminal justice context, means targeted interventions
    that focus on criminal risk factors in order to reduce the likelihood of criminal behavior. See Kentucky Statutes 446.010
  • Use: includes the exercise of:
    1. See Kentucky Statutes 139.010
  • Venue: The geographical location in which a case is tried.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • Violate: includes failure to comply with. See Kentucky Statutes 446.010