010. Definitions for chapter.

020. Repealed, 2008. [Repealed]

025. Regulations providing for use of tax basis other than accrual.

030. Repealed, 2008. [Repealed]

Definitions and General Provisions

040. Repealed, 2008. [Repealed]

050. Repealed, 2008. [Repealed]

060. Repealed, 2008. [Repealed]

070. Repealed, 2008. [Repealed]

080. Repealed, 2008. [Repealed]

090. Repealed, 2008. [Repealed]

095. Repealed, 2008. [Repealed]

100. Repealed, 2008. [Repealed]

105. Sourcing of retail sales -- Communications services, digital property, and florist wire sales.

110. Repealed, 2008. [Repealed]

120. Repealed, 2008. [Repealed]

125. Procurement, processing or distribution of blood or human tissue deemed service and not sale.

130. Repealed, effective July 1, 2004. [Repealed]

140. Repealed, 2008. [Repealed]

150. Repealed, 2008. [Repealed]

160. Repealed, 2008. [Repealed]

170. Repealed, 2008. [Repealed]

180. Repealed, 2008. [Repealed]

185. Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable.

190. Repealed, 2008. [Repealed]

195. Definitions for KRS 139.105, 139.200, 139.215, and 139.775.

Sales Tax

200. Imposition of sales tax.

210. Retailer's powers to collect from purchaser -- Separate display of tax -- 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 and digital property 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.

Use Tax

310. Imposition of excise tax on storage, use, or other consumption.

320. Repealed, 2007. [Repealed]

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.

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 Repealed, effective July 1, 2004. [Repealed]

380. Separate display of tax and price.

390. Registration by retailer.

400. Repealed, effective July 1, 2004. [Repealed]

410. Repealed, effective July 1, 2004. [Repealed]

420. Repealed, effective July 1, 2004. [Repealed]

430. Property used by purchaser after giving certificate.

440. Fungible goods bought under certificate commingled with goods bought otherwise.

450. Presumption as to property shipped or brought into state -- Duty of retailers that do not collect tax to provide use tax liability notification to Kentucky customers -- Exemption.

460. Repealed, effective July 1, 2004. [Repealed]

Exemptions

470. Exempt transactions.

471. Transactions excluded from additional tax.

472. Exemption for certain medical items.

474. Repealed, 1978. [Repealed]

480. Property exempt.

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. [Repealed]

488. Repealed, 2008. [Repealed]

490. Repealed, effective July 1, 2004. [Repealed]

495. Application of taxes to resident nonprofit institutions.

496. Exemption of certain sales.

497. Exemption for sales by schools or school-sponsored clubs and organizations or affiliated groups and by certain nonprofit educational youth programs.

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.

515. Sales tax refund program for qualifying signature projects.

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, effective July 1, 2004. [Repealed]

533. Sales tax rebate on sales of admissions and tangible personal property at governmental facility.

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.

Motion Picture Production Company Refundable Credits

538. Encouragement of motion picture industry -- Legislative purpose -- Definitions -- Tax credit -- Administrative regulations.

5381. Repealed, 2008. [Repealed]

5382. Repealed, 2008. [Repealed]

5383. Repealed, 2008. [Repealed]

5384. Repealed, 2008. [Repealed]

5385. Repealed, 2008. [Repealed]

5386. Repealed, 2008. [Repealed]

Administration

540. Taxes are due monthly.

550. Required monthly return.

560. Repealed, effective July 1, 2004. [Repealed]

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. [Repealed]

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, effective July 1, 2004. [Repealed]

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 tax reports.

735. Restrictions on administrative regulations and policies.

740. Requirements in action on debt arising out of sale of tangible personal property.

750. Repealed, effective July 1, 2004. [Repealed]

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. [Repealed]

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.

Uniform Sales and Use Tax Administration Act

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.

Penalties

980. Civil penalties.

990. Criminal penalties.