Title XI, Revenue and Taxation
15 chapters · 869 sections in this title.
KRS § 139.791 Cooperating sovereigns
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The SSUTA agreement authorized by KRS 139.780 to 139.795 is an accord among individual, cooperating sovereigns in furtherance of their governmental functions. The SSUTA agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified syst…
KRS § 139.793 Applicability of agreement -- Limitation of action
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(1) The SSUTA agreement authorized by KRS 139.780 to 139.795 binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the SSUTA agreement. Any benefit to a person other than a state is esta…
KRS § 139.794 Conditions for exemption from assessment for uncollected or unpaid sales or use tax
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or use tax. (1) According to the provisions of the SSUTA agreement, a seller who registers under the terms of the SSUTA agreement to pay or to collect and remit applicable sales and use tax on sales made in Kentucky shall be exempt from assessment for uncollected or unpaid sales …
KRS § 139.795 Certified service provider is agent of seller -- Liability -- Exemption for purchaser, seller, and certified service provider
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purchaser, seller, and certified service provider. (1) (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. (b) The certified service provider is liable for sa…
KRS § 139.980 Civil penalties
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Any person who violates any provision of this chapter shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180 and interest upon the unpaid amount at the tax interest rate as defined in KRS 131.010(6) from the date prescribed for its payment until payment i…
KRS § 139.990 Criminal penalties
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(1) Any person who executes: (a) A resale certificate for property in accordance with KRS 139.270 knowing at the time of purchase that such property is not to be resold by him in the regular course of business, for the purpose of evading the tax imposed under this chapter; (b) An…