{"data":{"id":"us-ky/krs-139.570","jurisdiction":"us-ky","citation":"KRS 139.570","heading":"Reimbursement of seller's collection costs.","body":"(1) (a) For reimbursement of the cost of collecting and remitting the tax, the seller\nshall deduct on each return one and three -quarters percent (1.75%) of the first\none thousand dollars ($1,000) of tax due and one and one -half percent (1.5%)\nof the tax due in excess of one thousand dollars ($1,000), provided the amount\ndue is not delinquent at the time of payment.\n(b) The total reimbursement allowed for each seller in any reporting period shall\nnot exceed fifty dollars ($50).\n(2) Notwithstanding subsection (1) of this section, the rate of compensation for taxes\ncollected or returns filed by certified service providers and other model sellers\nparticipating in the agreement as defined in KRS 139.781 shall be determined\naccording to the terms of the agreement as provided in KRS 139.789(7).","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=42624","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"b2f2bf3c94d9b28486cfb3ae4dd57e22fbaab98d167a6ecd099036b519febd67","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.560","next":"us-ky/krs-139.580"},"notice":"GroundRules: Original legal text. Not legal advice."}