{"data":{"id":"us-ky/krs-139.260","jurisdiction":"us-ky","citation":"KRS 139.260","heading":"Presumption that all gross receipts and tangible personal property, digital","body":"property, and services sold for delivery in this state are taxable -- Burden of\nproof.\nFor the purpose of the proper administration of this chapter and to prevent eva sion of the\nduty to collect the taxes imposed by KRS 139.200 and 139.310, it shall be presumed that\nall gross receipts and all tangible personal property, digital property, and services sold by\nany person for delivery or access in this state are subject to  the tax until the contrary is\nestablished. The burden of proving the contrary is upon the person who makes the sale of:\n(1) (a) Except as provided in paragraph (b) of this subsection, tangible personal\nproperty or digital property unless the person takes from the purchaser a\ncertificate to the effect that the property is either:\n1. Purchased for resale according to the provisions of KRS 139.270;\n2. Purchased through a fully completed certificate of exemption or fully\ncompleted Streamlined Sales and Use Tax  Agreement Certificate of\nExemption in accordance with KRS 139.270; or\n3. Purchased according to administrative regulations promulgated by the\ndepartment governing a direct pay authorization; or\n(b) Tangible personal property to a purchaser claiming an agr iculture exemption\nunder KRS 139.480(4) to (9), (11), (13) to (15), (22) to (29), or (32) unless the\nperson obtains from the purchaser an agriculture exemption license number or\na fully completed Streamlined Sales and Use Tax Agreement Certificate of\nExemption that contains an agriculture exemption license number in\naccordance with KRS 139.270;\n(2) A service included in KRS 139.200(2)(a) to (f) unless the person takes from the\npurchaser a certificate to the effect that the service is purchased through a ful ly\ncompleted certificate of exemption or fully completed Streamlined Sales and Use\nTax Agreement Certificate of Exemption in accordance with KRS 139.270; and\n(3) A service included in KRS 139.200(2)(g) to (ay) unless the person takes from the\npurchaser a certificate to the effect that the service is:\n(a) Purchased for resale according to KRS 139.270;\n(b) Purchased through a fully completed certificate of exemption or fully\ncompleted Streamlined Sales and Use Tax Agreement Certificate of\nExemption in accordance with KRS 139.270; or\n(c) Purchased according to administrative regulations promulgated by the\ndepartment governing a direct pay authorization.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58188","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"0f461c7fc8f6dcdb37b378ac2436282bfea88606c2861ac8a1d6c2d101417842","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.250","next":"us-ky/krs-139.270"},"notice":"GroundRules: Original legal text. Not legal advice."}