Title XI, Revenue and Taxation

(1) As used in this section: (a) "Agency" has the same meaning as in KRS 154.30-010; (b) "Signature project" means a project that meets the requirements established by KRS 154.30-050; and (c) "Tangible personal property used in the construction of a signature project" means tangi…

cryptocurrency. (1) As used in this section: (a) "Blockchain technology" means shared or distributed data structures or digital ledgers governed by consensus protocols and maintained by peer-to-peer networks that: 1. Store digital transactions; and 2. Verify and secure transactio…

facilities. (1) As used in this section: (a) "Approved company" has the same meaning as in KRS 154.27-010; (b) "Authority" means the Kentucky Economic Development Finance Authority established under KRS 154.20-010; (c) "Eligible project" has the same meaning as in KRS 154.27-010;…

manufacturing plant. (1) "Energy efficiency project" means a project undertaken by a person engaged in manufacturing whereby the person purchases new or replacement machinery or equipment that reduces the consumption of energy or energy-producing fuels in the manufacturing proces…

(1) As used in this section: (a) "Building materials" means all tangible personal property which enters into and becomes a permanent part of a building; (b) "Disaster" means damage resulting from a flood, rain storm, ice storm, wind storm, tornado, hurricane, earthquake, or terro…

Unless otherwise expressly provided in this chapter, the exemptions provided for in any section, or sections, of the Kentucky Revised Statutes, including KRS 279.200 and 279.530, shall not be applicable with respect to the taxes levied by this chapter, and to the extent such sect…

rebate by commercial airport -- Application -- Administrative regulations -- Request and payment. (1) As used in this section: (a) "Agriculturally based alternative jet fuel" has the same meaning as in KRS 141.417; (b) "Alternative jet fuel" has the same meaning as in KRS 141.417…

The taxes imposed by this chapter shall be in addition to any excise, license, privilege or other tax imposed under existing provisions of the Kentucky Revised Statutes, including KRS 279.200 and 279.530.

(1) Notwithstanding any other provisions of this chapter to the contrary, the taxes imposed by this chapter shall apply to: (a) Fees paid for breeding a stallion to a mare in this state; (b) Sales of horses unless exempted under the provisions of subsections (2)(a) or (2)(d) of t…

Notwithstanding any other provisions of this chapter, morticians, undertakers, and funeral directors are consumers of all items including caskets and vaults, which they use or consume in the performance of their services and the taxes imposed by this chapter apply at the time of …

Report -- Sunset. (1) As used in this section: (a) "Entertainment event": 1. Means a live performance or exhibition of musical, theatrical, cultural, culinary, or other artistic presentation; and 2. Does not include sporting events or tournaments; (b) "Facility operator" means a …

section -- Terms -- Application -- Sunset -- Administrative regulation -- Annual report. (1) As used in this section: (a) "Facility operator" means a person who owns or operates a venue; (b) "Professional golf sporting event" means an organized, competitive golf event, governed b…

governmental facility -- Limitation beginning July 1, 2020. (1) Beginning July 1, 2020, no additional applications for a sales tax rebate shall be accepted under this section. Any qualified applicant which has applied and been granted a sales tax rebate under this section shall c…

computer systems costing $100 million or more. (1) As used in this section: (a) "Approved company" means an eligible company that has received preliminary approval from the department for a sales and use tax refund under this section; (b) "Communications system" means a system co…

purchases for economic development projects approved under KRS 154.31- 030. (1) As used in this section: (a) "Agreement" has the same meaning as in KRS 154.31-010; (b) "Approved company" has the same meaning as in KRS 154.31-010; (c) "Economic development project" has the same me…

(1) As used in this section: (a) "Agreement" means the same as defined in KRS 148.851; (b) "Approved company" means the same as defined in KRS 148.851; (c) "Approved costs" means the same as defined in KRS 148.851; (d) "Authority" means the same as defined in KRS 148.851; (e) "Ca…

(1) As used in this section, "coal-based near zero emission power plant" means a facility designed to achieve minimum emissions, built in Kentucky for demonstrating the feasibility of producing electricity and hydrogen from coal, whose site has been determined acceptable from an …

Definitions -- Tax credit -- Administrative regulations. (Effective July 15, 2026) (1) It is the intent and purpose of the General Assembly in enacting this section and KRS 139.990(5), to encourage the motion picture industry to choose locations in the Commonwealth for the filmin…

The taxes imposed by this chapter are due and payable to the department monthly and shall be remitted on or before the twentieth day of the next succeeding calendar month.

(1) On or before the twentieth day of the month following each calendar month, a return for the preceding month shall be filed with the department in a form the department may prescribe. (2) (a) For purposes of the sales tax, a return shall be filed by every retailer or seller. (…

(1) (a) For reimbursement of the cost of collecting and remitting the tax, the seller shall deduct on each return one and three-quarters percent (1.75%) of the first one thousand dollars ($1,000) of tax due and one and one-half percent (1.5%) of the tax due in excess of one thous…

The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the department.

(1) For purposes of facilitating the administration, payment, or collection of the taxes levied by this chapter, the department may, within its discretion, permit or require returns or tax payments for periods other than those prescribed by KRS 139.540 and 139.550. (2) Notwithsta…

For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such rules and regulations as the department may prescribe.

(1) The department shall upon written request received on or prior to the due date of the return or tax, for good cause satisfactory to the department, extend the time for filing the return or paying the tax for a period not exceeding thirty (30) days. (2) Any person to whom an e…

(1) As soon as practicable after each return is received, the department shall examine and audit it. If the amount of tax computed by the department is greater than the amount returned by the taxpayer, the excess shall be assessed by the department within four (4) years from the …

In making a determination of tax liability the department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.

In every case, any tax not paid on or before the due date shall bear interest at the tax interest rate as defined in KRS 131.010(6) from the date due until the date of payment.

(1) Whenever it is deemed necessary to insure compliance with this chapter, the department may require any person subject thereto to place with it such security as the department may determine. The amount of the security shall be fixed by the department but, except as provided in…

If any retailer liable for any amount under this chapter sells out his business or stock of goods, or otherwise quits business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the depart…

(1) If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he becomes personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within sixty (60) days after rece…

The department may, in its discretion, upon application authorize the collection of the tax imposed herein by any retailer not engaged in business within this state who, to the satisfaction of the department furnishes adequate security to insure collection and payment of the tax.…

The department shall administer the provisions of this chapter and shall have all of the powers, rights, duties, and authority with respect to the assessment, collection, refunding, and administration of the taxes levied by this chapter, conferred generally upon the department by…

(1) Every seller, every retailer, and every person storing, using and otherwise consuming in this state tangible personal property, digital property, or services included in KRS 139.200 purchased from a retailer shall keep such records, receipts, invoices, and other pertinent pap…

(1) In the administration of the sales and use tax, the department may require the filing of reports by any person or class of persons with possession or custody of information relating to sales of tangible personal property, digital property, or an extended warranty service, the…

(1) The department shall not promulgate any administrative regulation or policy, either written or unwritten, whose provisions are more stringent than KRS 139.270 regarding the acceptance of resale certificates, exemption certificates, agriculture exemption license numbers, Strea…

property. (1) No judgment shall be entered and no garnishment or attachment shall be permitted by any court in this Commonwealth in an action for the collection of a debt arising out of the sale of tangible personal property, digital property, or extended warranty services unless…

restrain collection of tax. (1) Whenever any person fails to comply with any provisions of this chapter or any administrative regulation of the department relating to the provisions of this chapter, the department may revoke or suspend any one (1) or more of the permits held by t…

(1) The taxes paid pursuant to the provisions of this chapter shall be refunded or credited in the manner provided in KRS 134.580. (2) A claim for refund or credit shall be made on a form prescribed by the department and shall contain such information as the department may requir…

(1) For all sales and use tax transactions where the purchaser believes that tax has been charged in error, a cause of action against the retailer for the overcollected sales or use taxes does not accrue until the purchaser has provided notice to the retailer and the retailer has…

Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies. (1) As it relates to the taxation under this chapter of mobile telecommunications services as defined in KRS 139.195, the provisions of 4 U.S.C. secs. 116 to 126 are hereby adop…

(1) (a) This section applies for purposes of uniformly sourcing: 1. Advertising and promotional direct mail transactions; 2. Other direct mail transactions; and 3. Bundled transactions that include advertising and promotional direct mail if the primary purpose of the transaction …

titling or first registration -- Exemptions -- Remittance to department. (1) The county clerk shall collect any applicable sales and use tax for the following tangible personal property purchased out of state at the time the property is offered for titling or first registration: …

deposited in road fund -- Exceptions. All tax receipts, interest, and penalties resulting from the sale of a motor vehicle subject to sales tax under KRS 139.200 and not otherwise exempt from sales tax under KRS 139.470 shall be deposited in the road fund, unless the motor vehicl…

KRS 139.780 to 139.795 may be cited as the Uniform Sales and Use Tax Administration Act.

As used in KRS 139.780 to 139.795: (1) "SSUTA agreement" means the streamlined sales and use tax agreement; (2) "Certified automated system" means software certified jointly by the states that are signatories to the SSUTA agreement to calculate the tax imposed by each jurisdictio…

It is the intent and purpose of the General Assembly in enacting KRS 139.780 to 139.795 to encourage and increase voluntary compliance with Kentucky's sales and use tax law by entering into the SSUTA agreement with one (1) or more states to simplify and modernize sales and use ta…

(1) The department is authorized and directed to enter into the SSUTA agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. To f…

No provision of the SSUTA agreement authorized by KRS 139.780 to 139.795 in whole or in part invalidates or amends any provision of the law of this state. Adoption of the SSUTA agreement by the state does not amend or modify any law of this state. Implementation of any condition …

The department shall not enter into the SSUTA agreement unless the SSUTA agreement requires each state to abide by the following requirements: (1) The SSUTA agreement shall set restrictions to achieve more uniform state rates through the following: (a) Limiting the number of stat…