{"data":{"id":"us-ky/krs-139.730","jurisdiction":"us-ky","citation":"KRS 139.730","heading":"Sales and use tax reports -- Vendor list.","body":"(1) In the administration of the sales and use tax, the department may require the filing\nof reports by any person or class of persons with possession or custody of\ninformation relating to sales of tangible personal property, digital property, or an\nextended w arranty service, the storage, use, or other consumption of which is\nsubject to the tax.\n(2) Any event coordinator of a festival or similar event shall provide the department\nwith a list of vendors selling at the event any tangible property, digital propert y, or\nservices listed in KRS 139.200.\n(3) The report shall be filed at the time specified by the department and shall contain\nsuch information as the department may require.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53101","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"43700db3e7223ab2c692c111d06404b784ad4fe920338193a5c5d3fa00e78c64","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.720","next":"us-ky/krs-139.735"},"notice":"GroundRules: Original legal text. Not legal advice."}