{"data":{"id":"us-ky/krs-139.550","jurisdiction":"us-ky","citation":"KRS 139.550","heading":"Required monthly return.","body":"(1) On or before the twentieth day of the month following each calendar month, a\nreturn for the preceding month shall be filed with the department in a form the\ndepartment may prescribe.\n(2) (a) For purposes of the sales tax, a return shall be filed by every retailer or seller.\n(b) For purposes of the use tax, a return shall be filed by every retailer engaged in\nbusiness in the state and by every person purchasing tangible personal\nproperty, digital property, or an extended warranty service, the storage, use or\nother consumption of which is subject to the use tax, who has not paid the use\ntax due to a retailer required to collect the tax.\n(c) If a retailer's responsibilities have been assumed by a certified service provider\nas defined by KRS 139.795, the certified service provider shall file the return.\n(d) When a remote retailer's product is sold through a marketplace, then the\nmarketplace provider that facilitated the sale shall file the return and remit the\ntax due on those sales.\n(3) Returns shall be signed b y the person required to file the return or by a duly\nauthorized agent but need not be verified by oath.\n(4) Persons not regularly engaged in selling at retail and not having a permanent place\nof business, but who are temporarily engaged in selling from tr ucks, portable\nroadside stands, concessionaires at fairs, circuses, carnivals, and the like, shall\nreport and remit the tax on a nonpermit basis, under rules as the department shall\nprovide for the efficient collection of the sales tax on sales.\n(5) The return shall show the amount of the taxes for the period covered by the return\nand other information the department deems necessary for the proper administration\nof this chapter.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49180","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"f183b6cfa866b3cb4cb1611b07745c9d9605273e7320f59641a1a55e5edb1551","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.540","next":"us-ky/krs-139.560"},"notice":"GroundRules: Original legal text. Not legal advice."}