{"data":{"id":"us-ky/krs-136.614","jurisdiction":"us-ky","citation":"KRS 136.614","heading":"Compensation to collect and timely remit excise tax.","body":"To reimburse the provider for the cost of collecting and remitting the tax imposed under\nKRS 136.604, the provider may deduct on each return one and three -fourths percent\n(1.75%) of the first one thousand dollars ($1,000) of tax due and one percent (1%) of  the\ntax due in excess of one thousand dollars ($1,000), provided that the total reimbursement\nclaimed per taxpayer in any month shall not exceed one thousand five hundred dollars\n($1,500), if the amount due is not delinquent at the time of payment. This s ection does\nnot apply to purchasers who report the tax directly to the department under KRS\n136.606(2).","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28589","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"8c4cb8d223c80fd7f9e4f881fc1a331d6c947acafc5511956991629142569df6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.612","next":"us-ky/krs-136.616"},"notice":"GroundRules: Original legal text. Not legal advice."}