{"data":{"id":"us-ky/krs-139.510","jurisdiction":"us-ky","citation":"KRS 139.510","heading":"Use tax credit for sales tax paid in another state under reciprocal","body":"arrangement -- Tax credit for taxes paid in another state on communications\nservice.\n(1) The tax levied by KRS 139.310 shall not apply with respect to the storage, use, or\nother consumption of tangible personal property, digital property, or extended\nwarranty services in this state upon which a tax substantially identical to the tax\nlevied under KRS 139.200 (not including any special excise taxes such as are\nimposed on alcoholic beverages, cigarettes, and the like) equal to or greater than the\namount of tax imposed by KRS 139.310 has been legally paid in another state.\nProof of payment of such tax shall be according to rules and regulations of the\ndepartment. If the amount of tax  paid in another state is not equal to or greater than\nthe amount of tax imposed by KRS 139.310, then the taxpayer shall pay to the\ndepartment an amount sufficient to make the tax paid in the other state and in this\nstate equal to the amount imposed by KRS  139.310. No credit shall be given under\nthis section for sales taxes paid in another state if that state does not grant credit for\nsales taxes paid in this state.\n(2) To prevent actual multistate taxation of a communications service subject to\ntaxation under this chapter, any provider or purchaser, upon proof that the provider\nor purchaser has paid a tax in another state on the same communications services,\nshall be allowed a credit against the tax imposed by this chapter to the extent of the\namount of the tax legally paid in the other state.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47353","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"1f156f8f76689cdc9601152b353cf5d710c34f78127d1f8d14793f3674b983e1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.505","next":"us-ky/krs-139.512"},"notice":"GroundRules: Original legal text. Not legal advice."}