KRS 139.330: Purchaser's liability for tax imposed by KRS 139.310.

Every person storing, using or otherwise consuming in this state tangible personal

property, digital property, or an extended warranty service purchased from a retailer is

liable for the use tax levied under KRS 139.310. His liability is not extinguished u ntil the

tax has been paid to this state, except that a receipt from a retailer engaged in business in

this state or from a retailer who is authorized by the department, under such rules and

regulations as it may prescribe, to collect the tax and who is, f or the purpose of this

chapter relating to the use tax, regarded as a retailer engaged in business in this state,

given to the purchaser pursuant to KRS 139.340 is sufficient to relieve the purchaser from

further liability for the tax to which the receipt refers.