Kentucky Administrative Code
10,863 sections across 828 Kentucky regulatory chapters.
103 KAR 25:20 Not available
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Title 103 | Chapter 025 | Regulation 020EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 25:020.Application for retail sales and use tax permit.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTI…
103 KAR 25Open chapter PDF ↗103 KAR 25:30 Not available
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Title 103 | Chapter 025 | Regulation 030EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 25:030.Leased departments.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSITY…
103 KAR 25Open chapter PDF ↗103 KAR 25:40 Not available
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Title 103 | Chapter 025 | Regulation 040EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 25:040.Out-of-state retailers.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECES…
103 KAR 25Open chapter PDF ↗103 KAR 25:50 Factors and agents
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Title 103 | Chapter 025 | Regulation 050ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 25:050.Factors and agents.RELATES TO:KRS 139.010, 139.200, 139.310, 139.340STATUTORY AUTHORITY:KRS 131.130NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1) au…
103 KAR 25Open chapter PDF ↗103 KAR 25:60 Temporary vendors and transient merchants
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Title 103 | Chapter 025 | Regulation 060ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 25:060.Temporary vendors and transient merchants.RELATES TO:KRS 139.010, 139.200, 139.550, 139.660, 365.650, 365.665, 365.680STATUTORY AUTHORITY:KRS 131.130, 1…
103 KAR 25Open chapter PDF ↗103 KAR 25:70 Not available
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Title 103 | Chapter 025 | Regulation 070INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 25:070.Railroad companies; display of retailers permit.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERT…
103 KAR 25Open chapter PDF ↗103 KAR 25:80 Not available
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Title 103 | Chapter 025 | Regulation 080EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 25:080.Sales tax; price bracket system.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEME…
103 KAR 25Open chapter PDF ↗103 KAR 25:81 Sales tax collection; bracket system
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Title 103 | Chapter 025 | Regulation 081REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 025:081.Sales tax collection; bracket systemRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNC…
103 KAR 25Open chapter PDF ↗103 KAR 25:90 Not available
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Title 103 | Chapter 025 | Regulation 090EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 25:090.Use tax; price bracket system.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT…
103 KAR 25Open chapter PDF ↗103 KAR 25:91 Use tax collection; bracket system
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Title 103 | Chapter 025 | Regulation 091REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 025:091.Use tax collection; bracket systemRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTI…
103 KAR 25Open chapter PDF ↗103 KAR 26:10 Nontaxable service enterprises
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Title 103 | Chapter 026 | Regulation 010ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:010.Nontaxable service enterprises.RELATES TO:KRS 139.010, 139.200STATUTORY AUTHORITY:KRS 131.130, 139.010NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1)…
103 KAR 26Open chapter PDF ↗103 KAR 26:100 Industrial laundry and linen supply services
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Title 103 | Chapter 026 | Regulation 100ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:100.Industrial laundry and linen supply services.RELATES TO:KRS 139.010, 139.200STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:KRS 13…
103 KAR 26Open chapter PDF ↗103 KAR 26:110 Motor carrier repair and replacement parts
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Title 103 | Chapter 026 | Regulation 110ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:110.Motor carrier repair and replacement parts.RELATES TO:KRS 131.110, 139.010, 139.200, 139.260, 139.270, 139.310, 139.330,STATUTORY AUTHORITY:KRS 131.130,…
103 KAR 26Open chapter PDF ↗103 KAR 26:120 Advertising agencies
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Title 103 | Chapter 026 | Regulation 120ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:120.Advertising agencies.RELATES TO:KRS 139.010, 139.200, 139.260, 139.270, 139.280, 139.310, 139.330, 139.470, 139.480, 139.495STATUTORY AUTHORITY:KRS 131.…
103 KAR 26Open chapter PDF ↗103 KAR 26:130 Landscaping services
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Title 103 | Chapter 026 | Regulation 130INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 026:130.Landscaping servicesRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CONFOR…
103 KAR 26Open chapter PDF ↗103 KAR 26:131 Landscaping services
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Title 103 | Chapter 026 | Regulation 131ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:131.Landscaping services.RELATES TO:KRS 139.010, 139.200, 139.260, 139.270, 139.470, 139.480STATUTORY AUTHORITY:KRS 131.130NECESSITY, FUNCTION, AND CONFORMI…
103 KAR 26Open chapter PDF ↗103 KAR 26:20 Not available
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Title 103 | Chapter 026 | Regulation 020EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:020.Physicians and surgeons.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECE…
103 KAR 26Open chapter PDF ↗103 KAR 26:30 Optometrists, oculists, and opticians
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Title 103 | Chapter 026 | Regulation 030ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:030.Optometrists, oculists, and opticians.RELATES TO:KRS 139.010, 139.200, 139.310STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:KRS …
103 KAR 26Open chapter PDF ↗103 KAR 26:40 Not available
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Title 103 | Chapter 026 | Regulation 040EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 026:040.Not available.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CONFORMITY:No…
103 KAR 26Open chapter PDF ↗103 KAR 26:50 Common carriers
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Title 103 | Chapter 026 | Regulation 050ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:050.Common carriers.RELATES TO:KRS 139.470, 139.480STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1) authorizes the Depar…
103 KAR 26Open chapter PDF ↗103 KAR 26:60 Painters and finishers
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Title 103 | Chapter 026 | Regulation 060EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:060.Painters and finishers.RELATES TO:KRS 139.010STATUTORY AUTHORITY:KRS 131.130 (1)NECESSITY, FUNCTION, AND CONFO…
103 KAR 26Open chapter PDF ↗103 KAR 26:70 Contractors
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Title 103 | Chapter 026 | Regulation 070ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:070.Contractors.RELATES TO:KRS 139.210, 139.240, 139.260, 139.270, 139.310, 139.340, 139.660, 139.710, 139.730STATUTORY AUTHORITY:KRS 131.130NECESSITY, FUNC…
103 KAR 26Open chapter PDF ↗103 KAR 26:80 Dentists and dental laboratories
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Title 103 | Chapter 026 | Regulation 080ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:080.Dentists and dental laboratories.RELATES TO:KRS 139.010STATUTORY AUTHORITY:KRS 131.130NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1) authorizes the …
103 KAR 26Open chapter PDF ↗103 KAR 26:90 Veterinarians and pet care service providers
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Title 103 | Chapter 026 | Regulation 090ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 26:090.Veterinarians and pet care service providers.RELATES TO:KRS 139.010, 139.200, 139.260, 139.290, 139.480, 42 U.S.C. 12101STATUTORY AUTHORITY:KRS 131.130N…
103 KAR 26Open chapter PDF ↗103 KAR 27:10 Not available
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Title 103 | Chapter 027 | Regulation 010EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:010.Auctioneers.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSITY, FUNCT…
103 KAR 27Open chapter PDF ↗103 KAR 27:100 Motor vehicles, manufactured homes, mobile homes, and trailers
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Title 103 | Chapter 027 | Regulation 100ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:100.Motor vehicles, manufactured homes, mobile homes, and trailers.RELATES TO:KRS 138.450, 138.460, 139.010, 139.200, 139.470, 189.010, 227.550STATUTORY AUT…
103 KAR 27Open chapter PDF ↗103 KAR 27:120 Photographers, photo finishers, and x-ray labs
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Title 103 | Chapter 027 | Regulation 120ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:120.Photographers, photo finishers, and x-ray labs.RELATES TO:KRS 139.010, 139.260STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:KRS …
103 KAR 27Open chapter PDF ↗103 KAR 27:130 Printing and related industries
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Title 103 | Chapter 027 | Regulation 130ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:130.Printing and related industries.RELATES TO:KRS 139.010STATUTORY AUTHORITY:KRS 131.130, 139.710NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1)Section …
103 KAR 27Open chapter PDF ↗103 KAR 27:140 Publishers of newspapers, magazines and periodicals
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Title 103 | Chapter 027 | Regulation 140ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:140.Publishers of newspapers, magazines and periodicals.RELATES TO:KRS 139.010STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.…
103 KAR 27Open chapter PDF ↗103 KAR 27:150 Repairers and reconditioners of tangible personal property
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Title 103 | Chapter 027 | Regulation 150PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:150.Repairers and reconditioners of tangible person…
103 KAR 27Open chapter PDF ↗103 KAR 27:170 Sales by civic clubs and similar organizations
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Title 103 | Chapter 027 | Regulation 170EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:170.Sales by civic clubs and similar organizations.RELATES TO:KRS 139.010STATUTORY AUTHORITY:KRS 131.130(1)NECESSI…
103 KAR 27Open chapter PDF ↗103 KAR 27:180 Vending machines
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Title 103 | Chapter 027 | Regulation 180ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:180.Vending machines.RELATES TO:KRS 139.010, 139.240, 139.260, 139.470, 139.485, 139.720STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMIT…
103 KAR 27Open chapter PDF ↗103 KAR 27:20 Blueprints and copies
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Title 103 | Chapter 027 | Regulation 020ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:020.Blueprints and copies.RELATES TO:KRS 139.010, 139.200STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1) authorizes the…
103 KAR 27Open chapter PDF ↗103 KAR 27:220 Restaurant transactions
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Title 103 | Chapter 027 | Regulation 220ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:220.Restaurant transactions.RELATES TO:KRS 91A.400, 139.010, 139.200, 139.210, 139.260, 139.270, 139.290, 139.310, 139.330, 139.480, 139.485STATUTORY AUTHOR…
103 KAR 27Open chapter PDF ↗103 KAR 27:230 Motor vehicle body shops
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Title 103 | Chapter 027 | Regulation 230PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:230.Motor vehicle body shops.RELATES TO:KRS 139.010…
103 KAR 27Open chapter PDF ↗103 KAR 27:240 Reporting of sales tax relating to equine breeding fees
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Title 103 | Chapter 027 | Regulation 240ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:240.Reporting of sales tax relating to equine breeding fees.RELATES TO:KRS 139.010, 139.200, 139.531, 139.720, 230.800, 230.802, 230.804STATUTORY AUTHORITY:…
103 KAR 27Open chapter PDF ↗103 KAR 27:30 Brokers, lienors and fiduciaries
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Title 103 | Chapter 027 | Regulation 030ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:030.Brokers, lienors and fiduciaries.RELATES TO:KRS 139.010, 139.200STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:This administrativ…
103 KAR 27Open chapter PDF ↗103 KAR 27:40 Finance companies
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Title 103 | Chapter 027 | Regulation 040ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:040.Finance companies.RELATES TO:KRS 139.010, 139.200STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:To interpret the sales and use ta…
103 KAR 27Open chapter PDF ↗103 KAR 27:50 Sourcing of retail sales by florists
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Title 103 | Chapter 027 | Regulation 050PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:050.Sourcing of retail sales by florists.RELATES TO…
103 KAR 27Open chapter PDF ↗103 KAR 27:80 Meals served by railroads, airlines, and other transportation companies
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Title 103 | Chapter 027 | Regulation 080ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:080.Meals served by railroads, airlines, and other transportation companiesRELATES TO:KRS 139.010, 139.200STATUTORY AUTHORITY:KRS 131.130NECESSITY, FUNCTION…
103 KAR 27Open chapter PDF ↗103 KAR 27:90 Not available
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Title 103 | Chapter 027 | Regulation 090EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 27:090.Memorial dealers.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSITY, …
103 KAR 27Open chapter PDF ↗103 KAR 28:10 Admissions
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Title 103 | Chapter 028 | Regulation 010ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 28:010.Admissions.RELATES TO:KRS 138.480, 139.010, 139.200, 139.260, 139.470, 139.480, 139.482, 139.495, 139.498, 229.031STATUTORY AUTHORITY:KRS 131.130(1)NECE…
103 KAR 28Open chapter PDF ↗103 KAR 28:100 Not available
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Title 103 | Chapter 028 | Regulation 100EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 28:100.Sales to employees.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSITY…
103 KAR 28Open chapter PDF ↗103 KAR 28:110 Not available
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Title 103 | Chapter 028 | Regulation 110EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 28:110.Signs, showcards and placards.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT…
103 KAR 28Open chapter PDF ↗103 KAR 28:120 Not available
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Title 103 | Chapter 028 | Regulation 120EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 28:120.Telephonic, telegraphic communications; services.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERT…
103 KAR 28Open chapter PDF ↗103 KAR 28:130 Tire retreading and recapping
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Title 103 | Chapter 028 | Regulation 130ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 28:130.Tire retreading and recapping.RELATES TO:KRS 139.010STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:To interpret the sales and use…
103 KAR 28Open chapter PDF ↗103 KAR 28:140 Access and other communications services
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Title 103 | Chapter 028 | Regulation 140REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 028:140.Access and other communications servicesRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, …
103 KAR 28Open chapter PDF ↗103 KAR 28:141 Repeal of 103 KAR 28:140
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Title 103 | Chapter 028 | Regulation 141INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 028:141.Repeal of 103 KAR 28:140RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 28Open chapter PDF ↗103 KAR 28:150 Collection of sales tax on certain motor vehicle sales
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Title 103 | Chapter 028 | Regulation 150ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 28:150.Collection of sales tax on certain motor vehicle sales.RELATES TO:KRS 139.010, 139.200, 139.260, 139.470, 139.720STATUTORY AUTHORITY:KRS 131.130, 139.71…
103 KAR 28Open chapter PDF ↗103 KAR 28:170 Sales of dirt and sod
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Title 103 | Chapter 028 | Regulation 170EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 28:170.Sales of dirt and sod.RELATES TO:KRS 139.010, 139.200, 139.480STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUN…
103 KAR 28Open chapter PDF ↗