{"data":{"id":"us-ky/krs-139.4802","jurisdiction":"us-ky","citation":"KRS 139.4802","heading":"Restriction on notice or instruction to collect or remit sales and use tax on","body":"the sale, use, storage, or other consumption of currency or bullion currency --\nRefund of tax paid -- Cause of action -- Damages -- Waiver of immunity.\n(1) (a) On or after March 27, 2025, a violation shall occur when an official notice\npublished by the secretary of the Finance and Administration Cabinet or the\ncommissioner of the department instructs that taxpayers should continue to\ncollect and remit sales and us e tax on the sale, use, storage, or other\nconsumption of currency or bullion currency under this chapter.\n(b) Any notice or instruction, published at any time, that states that on or after\nAugust 1, 2024, the sale, use, storage, or other consumption of cur rency or\nbullion currency under this chapter is taxable is void and unenforceable.\n(2) Notwithstanding KRS 49.220 and 139.770, on and after August 1, 2024, any person\nwho paid sales tax under KRS 139.200 or use tax under KRS 139.310 on currency\nor bullion currency that is exempt from sales and use tax under KRS 139.480(36)\nmay maintain an action for a refund of the tax paid, as an individual or by seeking\ncertification as a class under Rule 23 of the Kentucky Rules of Civil Procedure, for\na refund on behalf  of the person and other persons similarly situated against the\nCommonwealth.\n(3) An action for a refund pursuant to subsection (2) of this section, or alleging a\nviolation under subsection (1) of this section, may be brought in the Circuit Court\nof any co unty where the named plaintiff resides or where the currency or bullion\ncurrency transaction took place.\n(4) In addition to a refund of the sales or use tax, persons seeking a refund pursuant to\nsubsection (2) of this section or alleging a violation under subsection (1) of this\nsection who prevail shall be entitled to:\n(a) Prejudgment and post-judgment interest;\n(b) Temporary or permanent injunctive relief;\n(c) Reasonable attorney's fees and costs; and\n(d) For allegations of a violation under subsection (1) of this section, liquidated\ndamages of one thousand dollars ($1,000) for each day that the violation\noccurred, which shall be paid from the administrative budget of the Finance\nand Administration Cabinet, the department, or the Office of the Governor.\n(5) It is the intent of the General Assembly to waive sovereign, governmental, and\nqualified immunity for claims under this section, including immunity afforded to\nthe Commonwealth pursuant to the Eleventh Am endment to the Constitution of the\nUnited States.\n(6) Any person who directs, instructs, or causes a violation of any provision of this\nsection shall be personally, jointly, and severally liable for any awarded damages.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57939","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"7ebf2de7ba08bcc831e74e5c8ae9624f385ac2f0aa6998540337c38117252802","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.480","next":"us-ky/krs-139.481"},"notice":"GroundRules: Original legal text. Not legal advice."}