{"data":{"id":"us-ky/krs-139.794","jurisdiction":"us-ky","citation":"KRS 139.794","heading":"Conditions for exemption from assessment for uncollected or unpaid sales","body":"or use tax.\n(1) According to the provisions of the SSUTA agreement, a seller who registers under\nthe terms of the SSUTA agreement to pay or to collect and remit applicable sales\nand use tax on sales made in Kentucky shall be exempt from assessment for\nuncollected or unpaid sales or use tax together with penalty and interest for sales\nmade during the period the seller was not registered in Kentucky if:\n(a) The seller was not regist ered in Kentucky in the twelve (12) month period\npreceding the effective date of Kentucky's participation in the SSUTA\nagreement; and\n(b) The seller registers in Kentucky within twelve (12) months of the effective\ndate of Kentucky's participation in the SSUTA agreement.\n(2) The exemption is not available to a seller with respect to any matter or matters for\nwhich the seller received notice of the commencement of an audit and which audit\nis not yet finally resolved, including any related administrative and j udicial\nprocesses.\n(3) The exemption is not available for sales or use taxes already paid or remitted to the\nstate or to taxes collected by the seller.\n(4) The exemption is fully effective, absent the seller's fraud or intentional\nmisrepresentation of a ma terial fact, if the seller remains registered and continues\npayment or collection and remittance of applicable sales or use taxes for a period of\nat least thirty -six (36) months. During this thirty -six (36) month period, the statute\nof limitations shall be  suspended for the seller remaining in compliance with\nregistration and payment requirements. Failure to meet these terms will result in a\nrevocation of the exemption.\n(5) This exemption shall apply to sales or use taxes due from a seller in its capacity as a\nseller and shall not apply to sales and use taxes due from a seller in its capacity as a\nbuyer.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28968","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"a0bcbf269f80bb9ea36b8ed4b031576d599c5393f45d419f480dbbf75c9f3a4c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.793","next":"us-ky/krs-139.795"},"notice":"GroundRules: Original legal text. Not legal advice."}