KRS 139.450: Presumption regarding property shipped, brought, or electronically

transferred into state, and services provided in state -- Duties of marketplace

provider -- No class action relating to overpayment of tax.

(1) It shall be presumed that:

(a) Tangible personal property shipped or brought to this state by the purchaser;

(b) Digital property delivered or transferred electronically into this state; or

(c) A service provided to a purchaser in this state;

was purchased from a retailer for storage, use, or other consumption in this state.

(2) (a) A marketplace provider that makes retail sales on its own behalf or facilitates

retail sales of tangible personal property, digital property, or services that are

delivered, transferred electronicall y, or provided to a purchaser in this state

for one (1) or more marketplace retailers that in any sales combination

exceeds one hundred thousand dollars ($100,000) shall be subject to this

section.

(b) The marketplace provider shall:

1. Register for a sale s and use tax permit number to report and remit the

tax due; and

2. Collect tax imposed under this chapter;

no later than the first day of the calendar month that is at the most sixty (60)

days after the threshold in paragraph (a) of this subsection is reached.

(c) The marketplace provider may register for:

1. A single sales and use tax permit number to report a nd remit all the tax

due on the marketplace provider's direct sales and sales the marketplace

provider facilitates for one (1) or more marketplace retailers; or

2. a. One (1) sales and use tax permit number to report and remit the tax

due on the marketplace provider's direct sales; and

b. One (1) additional sales and use tax permit number to report and

remit the tax due on all sales the marketplace provider facilitates

for one (1) or more marketplace retailers.

(d) 1. If the marketplace provider elects to r eport and remit the tax due on a

single sales and use tax permit number as provided in paragraph (c)1. of

this subsection, the marketplace provider shall, upon request of the

department, provide a separate breakdown of receipts from the

marketplace provide r's direct sales and the sales the marketplace

provider facilitates for the preceding fiscal year ending June 30.

2. The department may request the breakdown of receipts no more than

once annually.

(e) The marketplace provider shall collect Kentucky tax o n the entire sales price

or purchase price paid by a purchaser on each retail sale subject to tax under

this chapter that is made on its own behalf or that is facilitated by the

marketplace provider, regardless of whether the seller would have been

required to collect the tax had the retail sale not been facilitated by the

marketplace provider.

(3) Nothing in this section shall be construed to relieve the marketplace provider of

liability for collecting but failing to remit the taxes imposed under this chapter.

(4) (a) The marketplace provider shall be subject to audit on all sales made on its

own behalf and on all sales facilitated by the marketplace provider.

(b) The marketplace retailer shall be relieved of all liability for the collection and

remittance of the sales or use tax on sales facilitated by the marketplace

provider.

(5) No class action may be brought against a marketplace provider on behalf of

purchasers arising from or in any way related to an overpayment of tax collected by

the marketplace provider.