{"data":{"id":"us-ky/krs-139.365","jurisdiction":"us-ky","citation":"KRS 139.365","heading":"Exemption from collection duty for out -of-state commercial printers and","body":"mailers.\n(1) Notwithstanding KRS 139.340, a commercial printer or mailer engaged in business\nin this state shall not be required to collect use tax on sales of printing, advertisi ng\nand promotional direct mail, or other direct mail that are printed out of state and\ndelivered out of state to the United States Postal Service for mass mailing to third -\nparty Kentucky residents who are not purchasers of the advertising and promotional\ndirect mail or other direct mail if the commercial printers or mailers:\n(a) Maintain records relating to those sales to assist the department in the\ncollection of use tax; and\n(b) File reports as provided by KRS 139.730 if requested by the department.\n(2) If the commercial printer or mailer complies with the provisions of subsection (1) of\nthis section, the purchaser of the printing, advertising and promotional direct mail,\nor other direct mail shall have the sole responsibility for reporting and paying the\nuse tax imposed by KRS 139.310.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=39933","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"3bf3744aa70fab7b2e5f5f356fc2e17aeda052d3558a17503e62797f61e63712","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.360","next":"us-ky/krs-139.370"},"notice":"GroundRules: Original legal text. Not legal advice."}