Section 139.260 - Presumption that all gross receipts and tangible personal property, digital property, and services sold for delivery in this state are taxable - Burden of proofFor the purpose of the proper administration of this chapter and to prevent evasion of the duty to collect the taxes imposed by KRS 139.200 and 139.310, it shall be presumed that all gross receipts and all tangible personal property, digital property, and services sold by any person for delivery or access in this state are subject to the tax until the contrary is established. The burden of proving the contrary is upon the person who makes the sale of:
(1)(a) Except as provided in paragraph (b) of this subsection, tangible personal property or digital property unless the person takes from the purchaser a certificate to the effect that the property is either: 1. Purchased for resale according to the provisions of KRS 139.270;2. Purchased through a fully completed certificate of exemption or fully completed Streamlined Sales and Use Tax Agreement Certificate of Exemption in accordance with KRS 139.270; or3. Purchased according to administrative regulations promulgated by the department governing a direct pay authorization; or(b) Tangible personal property to a purchaser claiming an agriculture exemption under KRS 139.480(4) to (9), (11), (13) to (15), (23) to (30), or (33) unless the person obtains from the purchaser an agriculture exemption license number or a fully completed Streamlined Sales and Use Tax Agreement Certificate of Exemption that contains an agriculture exemption license number in accordance with KRS 139.270;(2) A service included in KRS 139.200(2)(a) to (f) unless the person takes from the purchaser a certificate to the effect that the service is purchased through a fully completed certificate of exemption or fully completed Streamlined Sales and Use Tax Agreement Certificate of Exemption in accordance with KRS 139.270; and(3) A service included in KRS 139.200(2)(g) to (ax) unless the person takes from the purchaser a certificate to the effect that the service is:(a) Purchased for resale according to KRS 139.270;(b) Purchased through a fully completed certificate of exemption or fully completed Streamlined Sales and Use Tax Agreement Certificate of Exemption in accordance with KRS 139.270; or(c) Purchased according to administrative regulations promulgated by the department governing a direct pay authorization.Amended by 2023 Ky. Acts ch. 92,§ 9, eff. 3/24/2023, app. retroactively to January 1, 2023.Amended by 2022 Ky. Acts ch. 212,§ 5, eff. 1/1/2023.Amended by 2022 Ky. Acts ch. 58,, , eff. 3/30/2022.Amended by 2020 Ky. Acts ch. 91,§ 6, eff. 4/15/2020.Amended by 2019 Ky. Acts ch. 151,§ 21, eff. 3/26/2019.Amended by 2018 Ky. Acts ch. 207,§ 39, eff. 4/27/2018.Amended by 2018 Ky. Acts ch. 171,§ 39, eff. 4/14/2018.Effective:7/1/2011
Amended 2011, Ky. Acts ch. 33, sec. 3, effective7/1/2011. -- Amended 2009, Ky. Acts ch. 73, sec. 7, effective July 1 2009. -- Amended 2007, Ky. Acts ch. 141, sec. 19, effective 7/1/2007. -- Amended 2005, Ky. Acts ch. 85, sec. 413, effective 6/20/2005. -- Amended 2003, Ky. Acts ch. 124, sec. 13, effective 7/1/2004. -- Amended 1988 Ky. Acts ch. 135, sec. 1, effective 7/15/1988. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 26, effective 2/5/1960.