Ky. Rev. Stat. § 139.210

Current through 2024 Ky. Acts ch.225

Section 139.210 - Retailer's powers to collect from purchaser - Separate display of tax - 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 separately from the sales price, the price advertised in the premises, the marked price, or other price on the sales receipt or other proof of sales.

(2) The department may relieve certain retailers from the requirement in subsection (1) of this section of separate display of the tax when the circumstances of the retailer make compliance impracticable. If the retailer establishes to the satisfaction of the department that the sales tax has been added to the total amount of the sales price and has not been absorbed by the retailer, the amount of the sales price shall be the amount received exclusive of the tax imposed.

(3) Retailers that provide road and travel services that are taxable under KRS 139.200 shall not be required to state the tax separately from the sales price if the retailer can establish and provide evidence that the sales tax has been added to the total amount of the sales price charged to the purchaser and has not been absorbed by the retailer. The amount of the sales price shall be the amount received exclusive of the tax imposed.

(4) The taxes collected under this section shall be deemed to be held in trust by the retailer for and on account of the Commonwealth.

(5) The taxes to be collected under this section shall constitute a debt of the retailer to the Commonwealth.

KRS 139.210

Amended by 2023 Ky. Acts ch. 92,§ 48, eff. 3/24/2023.

Effective:8/1/2008
Amended 2008, Ky. Acts ch. 95, sec. 6, effective8/1/2008. -- Amended 2007, Ky. Acts ch. 141, sec. 5, effective 7/1/2007. -- Amended 2005, Ky. Acts ch. 85, sec. 410, effective 6/20/2005. -- Amended 2003, Ky. Acts ch. 124, sec. 9, effective 7/1/2004. -- Amended 1990 Ky. Acts ch. 137, sec. 1, effective 7/13/1990. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 21, effective 2/5/1960.