{"data":{"id":"us-ky/krs-139.340","jurisdiction":"us-ky","citation":"KRS 139.340","heading":"Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust","body":"-- Registration and collection by remote retailer.\n(1) Except as provided in KRS 139.470 and 139.480, every retailer engaged in business\nin this state shall collec t the tax imposed by KRS 139.310 from the purchaser and\ngive to the purchaser a receipt therefor in the manner and form prescribed by the\ndepartment. The taxes collected or required to be collected by the retailer under this\nsection shall be deemed to be h eld in trust for and on account of the\nCommonwealth.\n(2) \"Retailer engaged in business in this state\" as used in KRS 139.330 and this section\nincludes any of the following:\n(a) Any retailer maintaining, occupying, or using, permanently or temporarily,\ndirectly or indirectly, or through a subsidiary or any other related entity,\nrepresentative, or agent, by whatever name called, an office, place of\ndistribution, sales or sample room or place, warehouse or storage place, or\nother place of business. Property ow ned by a person who has contracted with\na printer for printing, which consists of the final printed product, property\nwhich becomes a part of the final printed product, or copy from which the\nprinted product is produced, and which is located at the premise s of the\nprinter, shall not be deemed to be an office, place of distribution, sales or\nsample room or place, warehouse or storage place, or other place of business\nmaintained, occupied, or used by the person;\n(b) Any retailer having any representative, age nt, salesman, canvasser, or solicitor\noperating in this state under the authority of the retailer or its subsidiary for\nthe purpose of selling, delivering, or the taking of orders for any tangible\npersonal property, digital property, or any services subjec t to tax under KRS\n139.200(2)(p) to (ay). An unrelated printer with which a person has contracted\nfor printing shall not be deemed to be a representative, agent, salesman,\ncanvasser, or solicitor for the person;\n(c) Any retailer soliciting orders for tangi ble personal property, digital property,\nor any services subject to tax under KRS 139.200(2)(p) to (ay) from residents\nof this state on a continuous, regular, or systematic basis in which the\nsolicitation of the order, placement of the order by the custome r or the\npayment for the order utilizes the services of any financial institution,\ntelecommunication system, radio or television station, cable television\nservice, print media, or other facility or service located in this state;\n(d) Any retailer deriving r eceipts from the lease or rental of tangible personal\nproperty situated in this state;\n(e) Any retailer soliciting orders for tangible personal property, digital property,\nor any services subject to tax under KRS 139.200(2)(p) to (ay) from residents\nof thi s state on a continuous, regular, systematic basis if the retailer benefits\nfrom an agent or representative operating in this state under the authority of\nthe retailer to repair or service tangible personal property or digital property\nsold by the retailer;\n(f) Any retailer located outside Kentucky that uses a representative in Kentucky,\neither full-time or part -time, if the representative performs any activities that\nhelp establish or maintain a marketplace for the retailer, including receiving or\nexchanging returned merchandise; or\n(g) 1. Any remote retailer selling tangible personal property, digital property,\nor services delivered, transferred electronically, or provided to a\npurchaser in this state, including retail sales facilitated by a marketplace\nprovider on behalf of the remote retailer if the remote retailer's gross\nreceipts derived from the sale of tangible personal property, digital\nproperty, or services delivered, transferred electronically, or provided to\na purchaser in this state in the previo us calendar year or current calendar\nyear exceeds one hundred thousand dollars ($100,000).\n2. Any remote retailer that meets the threshold provided in subparagraph 1.\nof this paragraph shall register for a sales and use tax permit and collect\nthe tax imposed by KRS 139.310 from the purchaser no later than the\nfirst day of the calendar month that is  at the most sixty (60) days after\nthe threshold is reached.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58190","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"e2caf88b66b7e3cdd02e5bb3e32ebfe3013925d4980979b0c417ec91873c19fe","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.330","next":"us-ky/krs-139.350"},"notice":"GroundRules: Original legal text. Not legal advice."}