KRS 139.700: Collection of tax by out-of-state retailer.

The department may, in its discretion, upon application authorize the collection of the tax

imposed herein by any retailer not engaged in business within this state who, to the

satisfaction of the department furnishes adequate security to insure collection and

payment of the tax. Such retailer shall be issued a permit to collect such tax in such

manner, and subject to such regulation and agreements as the department shall prescribe.

When so authorized, it shall be the duty of such retailer to collect the tax upon all tangible

personal property, digital property, or extended warranty services sold to his knowledge

for use within this state, in the same manner and subject to the same requirements as a

retailer engaged in business within this state.