{"data":{"id":"us-ky/krs-139.450","jurisdiction":"us-ky","citation":"KRS 139.450","heading":"Presumption regarding property shipped, brought, or electronically","body":"transferred into state, and services provided in state -- Duties of marketplace\nprovider -- No class action relating to overpayment of tax.\n(1) It shall be presumed that:\n(a) Tangible personal property shipped or brought to this state by the purchaser;\n(b) Digital property delivered or transferred electronically into this state; or\n(c) A service provided to a purchaser in this state;\nwas purchased from a retailer for storage, use, or other consumption in this state.\n(2) (a) A marketplace provider that makes retail sales on its own behalf or facilitates\nretail sales of tangible personal property, digital property, or services that are\ndelivered, transferred electronicall y, or provided to a purchaser in this state\nfor one (1) or more marketplace retailers that in any sales combination\nexceeds one hundred thousand dollars ($100,000) shall be subject to this\nsection.\n(b) The marketplace provider shall:\n1. Register for a sale s and use tax permit number to report and remit the\ntax due; and\n2. Collect tax imposed under this chapter;\nno later than the first day of the calendar month that is at the most sixty (60)\ndays after the threshold in paragraph (a) of this subsection is reached.\n(c) The marketplace provider may register for:\n1. A single sales and use tax permit number to report a nd remit all the tax\ndue on the marketplace provider's direct sales and sales the marketplace\nprovider facilitates for one (1) or more marketplace retailers; or\n2. a. One (1) sales and use tax permit number to report and remit the tax\ndue on the marketplace provider's direct sales; and\nb. One (1) additional sales and use tax permit number to report and\nremit the tax due on all sales the marketplace provider facilitates\nfor one (1) or more marketplace retailers.\n(d) 1. If the marketplace provider elects to r eport and remit the tax due on a\nsingle sales and use tax permit number as provided in paragraph (c)1. of\nthis subsection, the marketplace provider shall, upon request of the\ndepartment, provide a separate breakdown of receipts from the\nmarketplace provide r's direct sales and the sales the marketplace\nprovider facilitates for the preceding fiscal year ending June 30.\n2. The department may request the breakdown of receipts no more than\nonce annually.\n(e) The marketplace provider shall collect Kentucky tax o n the entire sales price\nor purchase price paid by a purchaser on each retail sale subject to tax under\nthis chapter that is made on its own behalf or that is facilitated by the\nmarketplace provider, regardless of whether the seller would have been\nrequired to collect the tax had the retail sale not been facilitated by the\nmarketplace provider.\n(3) Nothing in this section shall be construed to relieve the marketplace provider of\nliability for collecting but failing to remit the taxes imposed under this chapter.\n(4) (a) The marketplace provider shall be subject to audit on all sales made on its\nown behalf and on all sales facilitated by the marketplace provider.\n(b) The marketplace retailer shall be relieved of all liability for the collection and\nremittance of the sales or use tax on sales facilitated by the marketplace\nprovider.\n(5) No class action may be brought against a marketplace provider on behalf of\npurchasers arising from or in any way related to an overpayment of tax collected by\nthe marketplace provider.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58184","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"7b60e58f8c601939d60d6440ea96b4d928deef7caa3a564a17f620cbae923c3b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.440","next":"us-ky/krs-139.460"},"notice":"GroundRules: Original legal text. Not legal advice."}