KRS 139.735: Restrictions on administrative regulations and policies.

(1) The department shall not promulgate any administrative regulation or policy,

either written or unwritten, whose provisions are more stringent than KRS

139.270 regarding the acceptance of resale certificates, exemption certificates,

agriculture exemption license numbers, Streamlined Sales and Use Tax

Agreement Certificates of Exemption, and direct pay authorizations.

(2) It shall be mandatory upon the department during any audit process to honor

resale certificates, exemption certificates, agriculture exemption license

numbers, Streamlined Sales and Use Tax Agreement Certificates of

Exemption, and direct pay authorizations when executed according to KRS

139.270 and any administrative regulation promulgated by the department

concerning direct pay authorizations.