{"data":{"id":"us-ky/krs-139.735","jurisdiction":"us-ky","citation":"KRS 139.735","heading":"Restrictions on administrative regulations and policies.","body":"(1) The  department shall not promulgate any administrative regulation or policy,\neither written or unwritten, whose  provisions are more stringent than KRS\n139.270 regarding the acceptance of resale certificates, exemption certificates,\nagriculture exemption license numbers, Streamlined Sales and  Use  Tax\nAgreement Certificates of Exemption, and direct pay authorizations.\n(2) It shall be mandatory upon the department during any audit process to honor\nresale certificates, exemption  certificates, agriculture exemption  license\nnumbers,  Streamlined Sales  and  Use  Tax  Agreement  Certificates of\nExemption, and direct pay authorizations when  executed according to KRS\n139.270  and any administrative regulation promulgated by the department\nconcerning direct pay authorizations.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52086","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"adbe8e09765b18600a12a684cd22c1c70236f5ce703d48d2e217f82d40a96de0","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.730","next":"us-ky/krs-139.740"},"notice":"GroundRules: Original legal text. Not legal advice."}