Kentucky Code — 37663
Browse 147 sections in division 37663 of the Kentucky code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 139.010. Definitions for chapter.
- § 139.020. Repealed, 2008.
- § 139.025. Regulations providing for use of tax basis other than accrual.
- § 139.030. Repealed, 2008.
- § 139.040. Repealed, 2008.
- § 139.050. Repealed, 2008.
- § 139.060. Repealed, 2008.
- § 139.070. Repealed, 2008.
- § 139.080. Repealed, 2008.
- § 139.090. Repealed, 2008.
- § 139.095. Repealed, 2008.
- § 139.100. Repealed, 2008.
- § 139.105. Sourcing of retail sales -- Communications services, digital property, and florist wire sales.
- § 139.110. Repealed, 2008.
- § 139.120. Repealed, 2008.
- § 139.125. Procurement, processing or distribution of blood or human tissue deemed service and not sale.
- § 139.130. Repealed, 2004.
- § 139.140. Repealed, 2008.
- § 139.150. Repealed, 2008.
- § 139.160. Repealed, 2008.
- § 139.170. Repealed, 2008.
- § 139.180. Repealed, 2008.
- § 139.185. Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable.
- § 139.190. Repealed, 2008.
- § 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.
- § 139.320. Repealed, 2007.
- § 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.
- § 139.370. Repealed, 2004.
- § 139.380. Separate display of tax and price.
- § 139.390. Registration by retailer.
- § 139.400. Repealed, 2004.
- § 139.410. Repealed, 2004.
- § 139.420. Repealed, 2004.
- § 139.430. Property used by purchaser after giving certificate.
- § 139.440. Fungible goods bought under certificate commingled with goods bought otherwise.
- § 139.450. Presumption regarding property shipped, brought, or electronically transferred into state, and services provided in state -- Duties of marketplace provider -- No class action relating to overpayment of tax.
- § 139.460. Repealed, 2004.
- § 139.470. Exempt transactions.
- § 139.471. Transactions excluded from additional tax.
- § 139.472. Exemption for certain medical items.
- § 139.474. Repealed, 1978.
- § 139.480. Property exempt. (See LRC Note below)
- § 139.4802. Restriction on notice or instruction to collect or remit sales and use tax on the sale, use, storage, or other consumption of currency or bullion currency -- Refund of tax paid -- Cause of action -- Damages -- Waiver of immunity.
- § 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 agriculture exemption numbers.
- § 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.
- § 139.487. Repealed, 2008.
- § 139.488. Repealed, 2008.
- § 139.490. Repealed, 2004.
- § 139.495. Application of taxes to certain resident nonprofit institutions and limited liability companies -- Definitions for section -- 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.
- § 139.499. Exemption for certain data center equipment.
- § 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.
- § 139.528. Tax rebate for sale of alternative jet fuel -- Definitions for section -- Use of rebate by commercial airport -- Application -- Administrative regulations -- Request and payment.
- § 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.
- § 139.532. Repealed, 2004.
- § 139.5325. Sales tax incentives for qualified attraction -- Applications -- Eligibility -- Report -- Sunset.
- § 139.5327. Incentive for certain professional golf sporting events -- Definitions for section -- Terms -- Application -- Sunset -- Administrative regulation -- Annual report.
- § 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.
- § 139.5381. Repealed, 2008.
- § 139.5382. Repealed, 2008.
- § 139.5383. Repealed, 2008.
- § 139.5384. Repealed, 2008.
- § 139.5385. Repealed, 2008.
- § 139.5386. Repealed, 2008.
- § 139.540. Taxes are due monthly.
- § 139.550. Required monthly return.
- § 139.560. Repealed, 2004.
- § 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.
- § 139.630. Repealed, 1976.
- § 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.
- § 139.690. Repealed, 2004.
- § 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.
- § 139.750. Repealed, 2004.
- § 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.
- § 139.776. Repealed, 2007.
- § 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.