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Kentucky Revised Statutes (Last Updated: May 10, 2014) |
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TITLE XI. REVENUE AND TAXATION |
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CHAPTER 139. SALES AND USE TAXES |
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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 Repealed, 2007. [Repealed] |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 Repealed, effective July 1, 2004. [Repealed] |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 Repealed, effective July 1, 2004. [Repealed] |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 Repealed, effective July 1, 2004. [Repealed] |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 Repealed, effective July 1, 2004. [Repealed] |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 Repealed, effective July 1, 2004. [Repealed] |