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- KRS 138.880 · Notification of Department of Revenue by Commonwealth's attorney or
- KRS 138.882 · Assessments deemed prima facie valid -- Collection.
- KRS 138.884 · Investigative powers of department.
- KRS 138.885 · Personal and individual liability of officers of corporation subject to KRS
- KRS 138.886 · Prohibition against use of information in criminal cases -- Penalty --
- KRS 138.888 · Collections to be deposited in general fund.
- KRS 138.889 · Penalties.
- KRS 138.990 · Penalties.
- KRS 138.991 · Penalties.
- KRS 138.992 · Penalty for unauthorized use of gasoline or special fuels.
- KRS 139.010 · Definitions for chapter.
- KRS 139.020 · Repealed, 2008.
- KRS 139.025 · Regulations providing for use of tax basis other than accrual.
- KRS 139.030 · Repealed, 2008.
- KRS 139.040 · Repealed, 2008.
- KRS 139.050 · Repealed, 2008.
- KRS 139.060 · Repealed, 2008.
- KRS 139.070 · Repealed, 2008.
- KRS 139.080 · Repealed, 2008.
- KRS 139.090 · Repealed, 2008.
- KRS 139.095 · Repealed, 2008.
- KRS 139.100 · Repealed, 2008.
- KRS 139.105 · Sourcing of retail sales -- Communications services, digital property, and
- KRS 139.110 · Repealed, 2008.
- KRS 139.120 · Repealed, 2008.
- KRS 139.125 · Procurement, processing or distribution of blood or human tissue deemed
- KRS 139.130 · Repealed, effective July 1, 2004.
- KRS 139.140 · Repealed, 2008.
- KRS 139.150 · Repealed, 2008.
- KRS 139.160 · Repealed, 2008.
- KRS 139.170 · Repealed, 2008.
- KRS 139.180 · Repealed, 2008.
- KRS 139.185 · Corporate officers, managers of limited liability companies, and partners
- KRS 139.190 · Repealed, 2008.
- KRS 139.195 · Definitions for KRS 139.105, 139.200, 139.215, and 139.775.
- KRS 139.200 · Imposition of sales tax.
- KRS 139.202 · Exclusions from additional taxable services.
- KRS 139.210 · Retailer's powers to collect from purchaser -- Separate display of tax --
- KRS 139.215 · Taxation of bundled transactions.
- KRS 139.220 · Prohibited advertising.
- KRS 139.230 · Elimination of fractions of a cent.
- KRS 139.240 · Application for retailer's or seller's permit to do business.
- KRS 139.250 · Seller's permit to do business -- Issuance -- Nonassignability -- Display.
- KRS 139.260 · Presumption that all gross receipts and tangible personal property, digital
- KRS 139.270 · Resale certificate and certificates of exemption.
- KRS 139.280 · Contents and form of certificate.
- KRS 139.290 · Property used by purchaser after giving certificate -- When retailer may
- KRS 139.300 · Fungible goods bought under certificate commingled with goods bought
- KRS 139.310 · Imposition of excise tax on storage, use, or other consumption.
- KRS 139.320 · Repealed, 2007.
- KRS 139.330 · Purchaser's liability for tax imposed by KRS 139.310.
- KRS 139.340 · Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust
- KRS 139.350 · Exception in the case of bad debts.
- KRS 139.360 · Tax due is retailer's debt.
- KRS 139.365 · Exemption from collection duty for out -of-state commercial printers and
- KRS 139.370 · Repealed, effective July 1, 2004.
- KRS 139.380 · Separate display of tax and price.
- KRS 139.390 · Registration by retailer.
- KRS 139.400 · Repealed, effective July 1, 2004.
- KRS 139.410 · Repealed, effective July 1, 2004.
- KRS 139.420 · Repealed, effective July 1, 2004.
- KRS 139.430 · Property used by purchaser after giving certificate.
- KRS 139.440 · Fungible goods bought under certificate commingled with goods bought
- KRS 139.450 · Presumption regarding property shipped, brought, or electronically
- KRS 139.460 · Repealed, effective July 1, 2004.
- KRS 139.470 · Exempt transactions.
- KRS 139.471 · Transactions excluded from additional tax.
- KRS 139.472 · Exemption for certain medical items.
- KRS 139.474 · Repealed, 1978.
- KRS 139.480 · Property exempt. (See LRC Note below)
- KRS 139.4802 · Restriction on notice or instruction to collect or remit sales and use tax on
- KRS 139.481 · Agriculture exemption license number required for exemption -- Eligibility
- KRS 139.482 · Historical sites.
- KRS 139.483 · Exemption of vessels and maritime supplies.
- KRS 139.484 · Exemption of moneys paid for lease or rental of films by commercial
- KRS 139.485 · Exemption of food items -- Definitions.
- KRS 139.486 · Sale, use, storage, or consumption of "industrial machinery" -- Definitions
- KRS 139.487 · Repealed, 2008.
- KRS 139.488 · Repealed, 2008.
- KRS 139.490 · Repealed, effective July 1, 2004.
- KRS 139.495 · Application of taxes to certain resident nonprofit institutions and limited
- KRS 139.496 · Exemption of certain sales.
- KRS 139.497 · Exemption for sales by schools, school -sponsored clubs and organizations
- KRS 139.498 · Exemption for sale of admissions and fundraising event sales by nonprofit
- KRS 139.499 · Exemption for certain data center equipment.
- KRS 139.500 · Exemption from use tax of property subject to sales or gasoline tax.
- KRS 139.505 · Refundable credit of portion of sales tax paid on interstate business
- KRS 139.510 · Use tax credit for sales tax paid in another state under reciprocal
- KRS 139.512 · Refundable sales and use tax credit.
- KRS 139.515 · Sales tax refund program for qualifying signature projects.
- KRS 139.516 · Exemption for sale or purchase of electricity used in commercial mining of
- KRS 139.517 · Sales tax incentive for alternative fuel, gasification, and renewable energy
- KRS 139.518 · Sales or use tax refund on energy -efficiency products used at
- KRS 139.519 · Sales and use tax refund on building materials used for disaster recovery.
- KRS 139.520 · Inapplicability of other statutory exemptions.
- KRS 139.528 · Tax rebate for sale of alternative jet fuel -- Definitions for section -- Use of
- KRS 139.530 · Sales and use taxes are in addition to other taxes.
- KRS 139.531 · Application of taxes to horse industry.
- KRS 139.5313 · Application of taxes to mortuary industry.
- KRS 139.532 · Repealed, effective July 1, 2004.