KRS 139.730: Sales and use tax reports -- Vendor list.

(1) In the administration of the sales and use tax, the department may require the filing

of reports by any person or class of persons with possession or custody of

information relating to sales of tangible personal property, digital property, or an

extended w arranty service, the storage, use, or other consumption of which is

subject to the tax.

(2) Any event coordinator of a festival or similar event shall provide the department

with a list of vendors selling at the event any tangible property, digital propert y, or

services listed in KRS 139.200.

(3) The report shall be filed at the time specified by the department and shall contain

such information as the department may require.