Kentucky Revised Statutes
Includes enactments through the 2024 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 11/20/2024
.010 Definitions for chapter.
.020 Repealed, 2008.
.025 Regulations providing for use of tax basis other than accrual.
.030 Repealed, 2008.
.040 Repealed, 2008.
.050 Repealed, 2008.
.060 Repealed, 2008.
.070 Repealed, 2008.
.080 Repealed, 2008.
.090 Repealed, 2008.
.095 Repealed, 2008.
.100 Repealed, 2008.
.105 Sourcing of retail sales -- Communications services, digital property, and florist wire sales.
.110 Repealed, 2008.
.120 Repealed, 2008.
.125 Procurement, processing or distribution of blood or human tissue deemed service and not sale.
.130 Repealed, 2004.
.140 Repealed, 2008.
.150 Repealed, 2008.
.160 Repealed, 2008.
.170 Repealed, 2008.
.180 Repealed, 2008.
.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable.
.190 Repealed, 2008.
.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775.
.200 Imposition of sales tax.
.202 Exclusions from additional taxable services.
.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.
.215 Taxation of bundled transactions.
.220 Prohibited advertising.
.230 Elimination of fractions of a cent.
.240 Application for retailer's or seller's permit to do business.
.250 Seller's permit to do business -- Issuance -- Nonassignability -- Display.
.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.
.270 Resale certificate and certificates of exemption.
.280 Contents and form of certificate.
.290 Property used by purchaser after giving certificate -- When retailer may deduct purchase price.
.300 Fungible goods bought under certificate commingled with goods bought otherwise.
.310 Imposition of excise tax on storage, use, or other consumption.
.320 Repealed, 2007.
.330 Purchaser's liability for tax imposed by KRS 139.310.
.340 Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust -- Registration and collection by remote retailer.
.350 Exception in the case of bad debts.
.360 Tax due is retailer's debt.
.365 Exemption from collection duty for out-of-state commercial printers and mailers.
.370 Repealed, 2004.
.380 Separate display of tax and price.
.390 Registration by retailer.
.400 Repealed, 2004.
.410 Repealed, 2004.
.420 Repealed, 2004.
.430 Property used by purchaser after giving certificate.
.440 Fungible goods bought under certificate commingled with goods bought otherwise.
.450 Presumption about property shipped, brought, or electronically transferred into state -- Duties of marketplace provider -- No class action relating to overpayment of tax.
.460 Repealed, 2004.
.470 Exempt transactions. (Effective until January 1, 2025)
.470 Exempt transactions. (Effective January 1, 2025)
.471 Transactions excluded from additional tax.
.472 Exemption for certain medical items.
.474 Repealed, 1978.
.480 Property exempt. (See LRC Note below)
.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.
.482 Historical sites.
.483 Exemption of vessels and maritime supplies.
.484 Exemption of moneys paid for lease or rental of films by commercial motion picture theaters.
.485 Exemption of food items -- Definitions.
.486 Sale, use, storage, or consumption of "industrial machinery" -- Definitions for section.
.487 Repealed, 2008.
.488 Repealed, 2008.
.490 Repealed, 2004.
.495 Application of taxes to resident nonprofit institutions and to certain limited liability companies -- Exemptions -- Refund.
.496 Exemption of certain sales.
.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.
.498 Exemption for sale of admissions and fundraising event sales by nonprofit organizations.
.499 Exemption for certain data center equipment.
.500 Exemption from use tax of property subject to sales or gasoline tax.
.505 Refundable credit of portion of sales tax paid on interstate business communications service.
.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.
.512 Refundable sales and use tax credit.
.515 Sales tax refund program for qualifying signature projects.
.516 Exemption for sale or purchase of electricity used in commercial mining of cryptocurrency.
.517 Sales tax incentive for alternative fuel, gasification, and renewable energy facilities.
.518 Sales or use tax refund on energy-efficiency products used at manufacturing plant.
.519 Sales and use tax refund on building materials used for disaster recovery.
.520 Inapplicability of other statutory exemptions.
.530 Sales and use taxes are in addition to other taxes.
.531 Application of taxes to horse industry.
.5313 Application of taxes to mortuary industry.
.532 Repealed, 2004.
.533 Sales tax rebate on sales of admissions and tangible personal property at governmental facility -- Limitation beginning July 1, 2020.
.534 Tax refund for purchases and operation of certain communications and computer systems costing $100 million or more.
.535 Sales and use tax incentive for approved companies on qualifying purchases for economic development projects approved under KRS 154.31-030.
.536 Tourism attraction project credit against sales tax.
.537 Exemption for coal-based near zero emission power plant.
.538 Encouragement of motion picture industry -- Legislative purpose -- Definitions -- Tax credit -- Administrative regulations.
.5381 Repealed, 2008.
.5382 Repealed, 2008.
.5383 Repealed, 2008.
.5384 Repealed, 2008.
.5385 Repealed, 2008.
.5386 Repealed, 2008.
.540 Taxes are due monthly.
.550 Required monthly return.
.560 Repealed, 2004.
.570 Reimbursement of seller's collection costs.
.580 Delivery of return and remittance of tax.
.590 Returns for other than monthly periods.
.600 Sales tax on rental receipts.
.610 Extension of time for filing return.
.620 Time for assessing taxes shown owing by the return.
.630 Repealed, 1976.
.640 Offset of overpayments against tax owing.
.650 Interest on overdue tax.
.660 Security for compliance with chapter.
.670 Withholding amount of tax liability by purchaser of business.
.680 Procedure in case of failure to withhold.
.690 Repealed, 2004.
.700 Collection of tax by out-of-state retailer.
.710 Administration by department.
.720 Records required to be kept -- For how long.
.730 Sales and use tax reports -- Vendor list.
.735 Restrictions on administrative regulations and policies.
.740 Requirements in action on debt arising out of sale of tangible personal property.
.750 Repealed, 2004.
.760 Revocation or suspension of permit -- Prohibition of suit to delay or restrain collection of tax.
.770 Refund or credit of taxes paid -- Claims.
.771 Overcollection of sales or use taxes.
.775 Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies.
.776 Repealed, 2007.
.777 Direct mail sourcing.
.778 Tangible personal property purchased out of state -- Collection of tax at titling or first registration -- Exemptions -- Remittance to department.
.779 Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund -- Exceptions.
.780 Short title.
.781 Definitions for KRS 139.780 to 139.795.
.783 Purpose of KRS 139.780 to 139.795.
.785 Authority of department -- Representation of state.
.787 Effect of agreement on Kentucky law.
.789 Requirements for entering into agreement.
.791 Cooperating sovereigns.
.793 Applicability of agreement -- Limitation of action.
.794 Conditions for exemption from assessment for uncollected or unpaid sales or use tax.
.795 Certified service provider is agent of seller -- Liability -- Exemption for purchaser, seller, and certified service provider.
.980 Civil penalties.
.990 Criminal penalties.