{"data":{"id":"us-ky/krs-139.105","jurisdiction":"us-ky","citation":"KRS 139.105","heading":"Sourcing of retail sales -- Communications services, digital property, and","body":"florist wire sales.\n(1) (a) For purposes of the retailer's obligation to pay or collect and remit the taxes\nimposed by KRS 65.7634, 139.200, and 139.310, the retailer sh all source\nretail sales not addressed in subsections (2), (3), and (4) of this section as\nfollows:\n1. Over the counter. When the purchaser receives tangible personal\nproperty, digital property, or service at a business location of the retailer,\nthe sale is sourced to that business location;\n2. Delivery to a specified address. When a purchaser or purchaser's donee\nreceives tangible personal property, digital property, or service at a\nlocation specified by the purchaser, the sale is sourced to that location;\nor\n3. Address unknown. When the retailer of a product does not know the\naddress where the tangible personal property, digital property, or service\nis received, the sale is sourced to the first address listed in this paragraph\nthat is known to the retailer:\na. The address of the purchaser;\nb. The billing address of the purchaser;\nc. The address of the purchaser's payment instrument; or\nd. The address from which the tangible personal property was\nshipped; from which the computer software delivered\nelectronically or the digital property transferred electronically was\nfirst available for transmission by the retailer; or from which the\nservice was provided, disregarding for these purposes any location\nthat merely provided the actual digital transfer of the product sold.\n(b) Nothing included in this subsection shall affect the obligation of a purchaser\nto remit use tax pursuant to KRS 139.310.\n(2) The retailer shall source communications services as follows:\n(a) A sale of mobile telecommunications services, other than air -ground\nradiotelephone service and prepaid wireless calling service, shall be sourced to\nthe customer's or other purchaser's place of primary use;\n(b) A sale of postpaid calling service shall be s ourced to the origination point of\nthe telecommunications signal as first identified by either the retailer's\ntelecommunications system or information received by the retailer from its\nservice provider, where the system used to transport the signals is not  that of\nthe retailer;\n(c) A sale of prepaid calling service or a sale of a prepaid wireless calling service\nshall be sourced according to the provisions of subsection (1) of this section.\nIf the sale is of a prepaid wireless calling service and the retail er does not\nknow the address where the service is received, the sale shall be sourced to the\nfirst of the following that is known by the retailer:\n1. The address of the customer available from the business records of the\nretailer;\n2. The billing address of the customer;\n3. The address from which the service was provided; or\n4. The location associated with the mobile telephone number;\n(d) A sale of a private communications service shall be sourced as follows:\n1. Service for a separate charge related to a cus tomer channel termination\npoint shall be sourced to each level of jurisdiction in which the customer\nchannel termination point is located.\n2. Service where all customer termination points are located entirely within\none (1) jurisdiction or levels of jurisd iction is sourced in the jurisdiction\nin which the customer channel termination points are located.\n3. Service for segments of a channel between two (2) customer channel\ntermination points located in different jurisdictions and which segments\nof channel are separately charged shall be sourced fifty percent (50%) in\neach level of jurisdiction in which the customer channel termination\npoints are located.\n4. Service for segments of a channel located in more than one (1)\njurisdiction or levels of jurisdiction a nd which segments are not\nseparately billed shall be sourced in each jurisdiction based on the\npercentage determined by dividing the number of customer channel\ntermination points in the jurisdiction by the total number of customer\nchannel termination points;\n(e) A sale of an ancillary service is sourced to the customer's place of primary\nuse; and\n(f) A sale of other communications services:\n1. Sold on a call -by-call basis shall be sourced based on the taxing\njurisdiction where the call either originates or terminates and in which\nthe service address is also located; or\n2. Sold on a basis other than a call -by-call basis shall be sourced to the\ncustomer's or other purchaser's place of primary use.\n(3) Florist wire sales shall be sourced in accordance with an a dministrative regulation\npromulgated by the department.\n(4) Advertising and promotional direct mail and other direct mail shall be sourced as\nprovided in KRS 139.777.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45425","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"182804697c26a630a46dced38cf8fc5f4f3c1cd999210e45c06b28483f268546","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.100","next":"us-ky/krs-139.110"},"notice":"GroundRules: Original legal text. Not legal advice."}