KRS 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

proof.

For the purpose of the proper administration of this chapter and to prevent eva sion 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; or

3. Purchased according to administrative regulations promulgated by the

department governing a direct pay authorization; or

(b) Tangible personal property to a purchaser claiming an agr iculture exemption

under KRS 139.480(4) to (9), (11), (13) to (15), (22) to (29), or (32) 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 ful ly

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 (ay) 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.