KRS 139.310: Imposition of excise tax on storage, use, or other consumption.

(1) An excise tax is hereby imposed on the storage, use, or other consumption in this

state of tangible personal property, digital property, and services listed under KRS

139.200(2)(p) to (ay) purchased for storage, use, or other consumption in this state

at the rate of six percent (6%) of the sales price.

(2) The excise tax applies to the purchase of digital property regardless of whether:

(a) The purchaser has the right to permanently use the goods;

(b) The purchaser's right to access or retain the digital property is not permanent;

or

(c) The purchaser's right of use is conditioned upon continued payment.