Title XI, Revenue and Taxation

(1) (a) Except as provided in paragraph (b) of this subsection, a license shall be required of each motor carrier or heavy equipment motor carrier subject to the provisions of KRS 138.660 before he or she uses or continues to use the public highways of this state. (b) If the vehi…

(1) If a licensee at any time files a false quarterly report of the information required or fails or refuses to file the quarterly report or to pay the full amount of the tax or violates any other provisions of KRS 138.655 to 138.725, inclusive, without a showing that such failur…

(1) Every licensee shall maintain complete records on all motor vehicles, by type, operating on Kentucky highways, weight and number of axles, mileage records and records of all purchases, use, and other dispositions of gasoline and special fuels. Such records, together with mani…

(1) Every licensee shall file a quarterly tax return and pay any taxes due using the motor carrier portal. The return shall be made under penalty of perjury and shall show such information as the cabinet may require. (2) The licensee shall file the return required under this sect…

(1) Those taxes imposed by subsections (1) and (2) of KRS 138.660 shall be determined as follows: The total number of gallons of gasoline and special fuels used during the taxable period in the licensee's operations on the public highways in Kentucky shall be multiplied by the ta…

(1) Every licensee subject to the tax imposed by subsections (1) and (2) of KRS 138.660 shall be entitled to a credit for each quarterly period beginning on and after July 1, 1980, equivalent to the tax rate levied in KRS 138.220(1) and (2) on gasoline and special fuels purchased…

(1) The cabinet may audit the books and records of each licensee who has at any time since the last audit was made applied for a credit or refund thereunder and make such other investigations as it deems necessary to determine whether the credits or refunds applied for constitute…

(1) The payments due from returns required by KRS 138.685 shall be made by credit card, debit card, or electronic fund transfer for the amount of tax due for the preceding calendar quarter computed as provided in KRS 138.690. (2) A payee shall be required to add to his or her tax…

(1) If any licensee neglects or refuses to make the return or pay the tax at the time provided in KRS 138.685, a penalty of twenty percent (20%) of the tax and interest at the tax interest rate as defined in KRS 131.010(6) from the date when due shall be paid on the tax. (2) If a…

With respect to KRS 138.655 to 138.725, it is unlawful for any person to: (1) Fail to pay the tax imposed; (2) Fail, neglect, or refuse to file any return in the manner or within the time required; (3) Make any false statement or conceal any material fact in any record, return, o…

furnishing information. (1) The Department of Vehicle Regulation shall administer the provisions of KRS 138.655 to 138.725 and 138.990, and may prescribe, adopt and enforce regulations relating to the administration and enforcement thereof. (2) The Department of Vehicle Regulatio…

of Revenue. (1) Nothing in KRS 138.655 to 138.725 shall deny the right of the Department of Revenue to make audits of a taxpayer's records and accounts, even though the same taxpayer may be or should be a motor carrier and subject to investigation by the Department of Vehicle Reg…

Any final ruling of the Department of Vehicle Regulation with regard to the administration of KRS 138.655 to 138.725 shall be appealed to the Board of Tax Appeals pursuant to KRS 49.220.

collection of motor fuel taxes. The Transportation Cabinet may enter into motor fuels tax agreements on behalf of the Commonwealth with authorized representatives of other jurisdictions providing for the collection, refund, or audit of interstate motor fuel taxes. Copies of any a…

The exemptions allowed under KRS 279.200 and KRS 279.530 shall not apply to the taxes levied under this chapter and no refund shall be allowed by reason of the provisions of KRS 279.200 or KRS 279.530.

As used in KRS 138.820 to 138.860: (1) "Contaminated waste materials" means those materials, in solid, liquid or gaseous form, which are transported or buried with radioactive wastes; (2) "Department" means the Department of Revenue; (3) "Person" includes every natural person, fi…

(1) An excise tax of ten cents ($0.10) per pound is hereby levied and shall be paid by the processor to the department upon all contaminated waste materials and all radioactive waste material delivered in the Commonwealth of Kentucky for processing, packaging, storage, disposal, …

Every processor shall maintain complete records of all deliveries of contaminated waste materials and of radioactive waste materials. Such records, together with manifests of lading, invoices, correspondence and other papers pertaining thereto shall be retained for a minimum peri…

The department may audit the books and records of each processor and make such other investigations as it deems necessary to determine the payment of tax and other requirements imposed by KRS 138.820 to 138.860.

The tax returns required by KRS 138.820(3) shall be accompanied by a certified or cashier's check, payable to the state treasurer, for the amount of tax due for the preceding calendar month except that the department may waive this requirement and accept the check of the processo…

The department shall administer the taxes provided under KRS 138.820(1) and may prescribe, adopt and enforce regulations relating to the administration and enforcement thereof.

As used in KRS 138.870 to 138.889, unless the context requires otherwise: (1) "Controlled substance" means any controlled substance, whether real or counterfeit, as defined in KRS 218A.010 or any regulation promulgated thereunder, except that it shall not include marijuana or med…

(1) A tax is hereby levied on each offender engaging in a taxable activity in this state. The tax shall be paid at the following rates: (a) One thousand dollars ($1,000) per plant, whether growing or detached from the soil, on each marijuana plant with foliation; (b) Three dollar…

(1) Except as provided in KRS 138.870 to 138.889, no offender shall engage in this state in a taxable activity unless the tax imposed pursuant to KRS 138.872 has been paid as evidenced by the affixing of a tax stamp, label, or other tax indicia to the marijuana or controlled subs…

regulations. The Department of Revenue shall administer the provisions of KRS 138.870 to 138.889 and may adopt regulations for the administration and enforcement of KRS 138.870 to 138.889. The Department of Revenue shall adopt a uniform system for providing, affixing, and display…

Nothing in KRS 138.870 to 138.889, including payment of the tax, shall in any manner provide immunity for an offender from criminal prosecution pursuant to Kentucky law.

county attorney of nonpayment of tax after conviction or plea -- Filing of notice of lien -- Release of lien. (1) Each Commonwealth's attorney or county attorney in this state who obtains a conviction of, or a guilty or Alford plea from, an offender for violating KRS Chapter 218A…

(1) The tax, penalty, and interest assessed by the Department of Revenue pursuant to KRS 138.872 and 138.889 shall be deemed prima facie valid and correctly determined and assessed. The burden shall be upon the taxpayer in any judicial or administrative proceeding in this state t…

For the purpose of determining the correctness of any return; determining the amount of tax that should have been paid; determining whether or not the offender should have made a return or paid tax; or collecting any tax, penalty, or interest under KRS 138.872 and 138.889, the De…

138.870 to 138.889. The president, vice president, secretary, treasurer, or any other person holding any equivalent corporate office of any corporation subject to the provisions of KRS 138.870 to 138.889, shall be personally and individually liable, both jointly and severally, fo…

Publication of statistics not barred. (1) The provisions of KRS 138.870 to 138.889 shall not inculpate any person or otherwise cause any person to incriminate himself in violation of his constitutional rights and, notwithstanding the exceptions provided in KRS 131.190 or any othe…

All funds collected pursuant to KRS 138.870 to 138.889 shall be deposited in the state general fund.

(1) Any offender violating KRS 138.870 to 138.889 shall, in addition to paying the tax imposed pursuant to KRS 138.872, pay a penalty equal to one hundred percent (100%) of the tax due and interest at the tax interest rate as defined in KRS 131.010(6) on the principal amount of t…

(1) Any person who violates any provision of KRS 138.140, 138.146, or 138.195 for which a specific penalty is not provided shall be guilty of a violation for the first offense; for each such subsequent offense, he shall be guilty of a Class A misdemeanor. These penalties shall be…

(1) Any person who shall change or alter the date, name, gallonage or other information shown on any invoice used to support any claim for refund authorized in KRS 138.341, 138.344, 138.445, 138.358, or 138.446 shall forfeit the right to such refund. (2) Any person, firm or corpo…

Any person who knowingly uses gasoline or special fuels, the tax on which is subject to refund or credit, for any purpose other than as provided in KRS 138.341, 138.344, 138.445, 138.358, or 138.446, shall be fined not less than one hundred (100) nor more than five hundred dollar…

As used in this chapter, unless the context otherwise provides: (1) (a) "Admissions" means the fees paid for: 1. The right of entrance to a display, program, sporting event, music concert, performance, play, show, movie, exhibit, fair, or other entertainment or amusement event or…

The department may promulgate administrative regulations providing for the reporting of gross receipts and payment of taxes levied by this chapter on a basis other than accrual.

florist wire sales. (1) (a) For purposes of the retailer's obligation to pay or collect and remit the taxes imposed by KRS 65.7634, 139.200, and 139.310, the retailer shall source retail sales not addressed in subsections (2), (3), and (4) of this section as follows: 1. Over the …

service and not sale. The procurement, processing, distribution or use of whole blood, plasma, blood products, blood derivatives and other human tissues such as corneas, bones or organs for the purpose of injecting, transfusing or transplanting any of them into the human body is …

of registered limited liability partnerships personally liable. (1) Notwithstanding any other provisions of this chapter to the contrary, the president, vice president, secretary, treasurer, or any other person holding any equivalent corporate office of any corporation subject to…

As used in KRS 139.105, 139.200, 139.215, and 139.775: (1) "Ancillary services" means services that are associated with or incidental to the provision of telecommunications services, including caller ID services, detailed telecommunications billing, directory assistance, vertical…

A tax is hereby imposed upon all retailers at the rate of six percent (6%) of the gross receipts derived from: (1) Retail sales of: (a) Tangible personal property, regardless of the method of delivery, made within this Commonwealth; and (b) Digital property regardless of whether:…

(1) Excluded from the additional taxable services imposed by KRS 139.200(2)(q) to (ax) are gross receipts derived from: (a) Sales of the services in fulfillment of a lump-sum, fixed-fee contract or a fixed price sales contract executed on or before February 25, 2022; and (b) A le…

Retailers that provide road and travel services -- Taxes collected constitute debt to Commonwealth. (1) Except as provided in subsections (2) and (3) of this section, the tax shall be required to be collected by the retailer from the purchaser. The tax shall be displayed separate…

(1) Unless otherwise provided by federal law, the following rules shall apply to a bundled transaction, as defined in subsection (3) of this section, that includes any or all of a telecommunications service, ancillary service, Internet access, audio programming, or video programm…

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax levied by KRS 139.200 or required to be collected under KRS 139.340 or any part thereof will be assumed or absorbed by the retailer or that the…

To eliminate fractions of one cent ($0.01), and to ensure that the aggregate collections of taxes by a retailer, so far as may be practicable, shall be equal to six percent (6%) of gross receipts or sales price, as the case may be, the tax shall be computed by applying the six pe…

(1) Every person presently engaged or desiring to engage in or conduct business as a retailer or seller within this state shall file with the department an application for a permit for each place of business. (2) Every application for a permit shall: (a) Be made upon a form presc…

After compliance with KRS 139.240 and 139.660 by the applicant, the department shall grant and issue to each applicant a separate permit for each place of business within the state. A permit shall not be assignable, and shall be valid only for the person in whose name it is issue…