{"data":{"id":"us-ky/krs-139.210","jurisdiction":"us-ky","citation":"KRS 139.210","heading":"Retailer's powers to collect from purchaser -- Separate display of tax --","body":"Retailers that provide road and travel services -- Taxes collected constitute\ndebt to Commonwealth.\n(1) Except as provided in subsections (2) and (3) of this section, t he tax shall be\nrequired to be collected by the retailer from the purchaser. The tax shall be\ndisplayed separately from the sales price, the price advertised in the premises, the\nmarked price, or other price on the sales receipt or other proof of sales.\n(2) The department may relieve certain retailers from the requirement in subsection (1)\nof this section of separate display of the tax when the circumstances of the retailer\nmake compliance impracticable. If the retailer establishes to the satisfaction of th e\ndepartment that the sales tax has been added to the total amount of the sales price\nand has not been absorbed by the retailer, the amount of the sales price shall be the\namount received exclusive of the tax imposed.\n(3) Retailers that provide road and tr avel services that are taxable under KRS 139.200\nshall not be required to state the tax separately from the sales price if the retailer can\nestablish and provide evidence that the sales tax has been added to the total amount\nof the sales price charged to the purchaser and has not been absorbed by the retailer.\nThe amount of the sales price shall be the amount received exclusive of the tax\nimposed.\n(4) The taxes collected under this section shall be deemed to be held in trust by the\nretailer for and on account of the Commonwealth.\n(5) The taxes to be collected under this section shall constitute a debt of the retailer to\nthe Commonwealth.\n(6) Regardless of a purchaser's method of payment, a retailer shall not be relieved of\nthe retailer's responsibility to collect and remit the correct amount of tax due.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57918","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"d6b8e2ec89bea0d8a877967f519c398be1d91736f6736dc10dc00a77bbd37e90","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.202","next":"us-ky/krs-139.215"},"notice":"GroundRules: Original legal text. Not legal advice."}