{"data":{"id":"us-ky/krs-139.700","jurisdiction":"us-ky","citation":"KRS 139.700","heading":"Collection of tax by out-of-state retailer.","body":"The department may, in its discretion, upon application authorize the collection of the tax\nimposed herein by any retailer not engaged in business within this state who, to the\nsatisfaction of the department furnishes adequate security to insure collection  and\npayment of the tax. Such retailer shall be issued a permit to collect such tax in such\nmanner, and subject to such regulation and agreements as the department shall prescribe.\nWhen so authorized, it shall be the duty of such retailer to collect the tax upon all tangible\npersonal property, digital property, or extended warranty services sold to his knowledge\nfor use within this state, in the same manner and subject to the same requirements as a\nretailer engaged in business within this state.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47356","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"45f2dadd393e0dab8f190d00556a133e723772466844b86d40de3521e577404e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.690","next":"us-ky/krs-139.710"},"notice":"GroundRules: Original legal text. Not legal advice."}