{"data":{"id":"us-ky/krs-139.330","jurisdiction":"us-ky","citation":"KRS 139.330","heading":"Purchaser's liability for tax imposed by KRS 139.310.","body":"Every person storing, using or otherwise consuming in this state tangible personal\nproperty, digital property, or an extended warranty service purchased from a retailer is\nliable for the use tax levied under KRS 139.310. His liability is not extinguished u ntil the\ntax has been paid to this state, except that a receipt from a retailer engaged in business in\nthis state or from a retailer who is authorized by the department, under such rules and\nregulations as it may prescribe, to collect the tax and who is, f or the purpose of this\nchapter relating to the use tax, regarded as a retailer engaged in business in this state,\ngiven to the purchaser pursuant to KRS 139.340 is sufficient to relieve the purchaser from\nfurther liability for the tax to which the receipt refers.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47349","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"20ee42723dc0cb92ec62eeeecd3d9e60b4c27fa9e1cda6c5ef32d63df8dd997c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.320","next":"us-ky/krs-139.340"},"notice":"GroundRules: Original legal text. Not legal advice."}