{"data":{"id":"us-ky/krs-45a.067","jurisdiction":"us-ky","citation":"KRS 45A.067","heading":"Requirement for registration with Department of Revenue to collect and","body":"remit sales and use tax -- Exemption -- Applicability to foreign persons --\nAdministrative regulation.\n(1) As used in this section:\n(a) \"Affiliate\" means a person who direct ly or indirectly owns or controls, is\nowned or controlled by, or is under common ownership or control with\nanother person or group of persons; and\n(b) \"Person\" includes any individual, firm, copartnership, pass -through entity as\ndefined in KRS 141.010, joi nt venture, association, social club, fraternal\norganization, corporation, estate, trust, business trust, receiver, trustee,\nsyndicate, cooperative, assignee, governmental unit or agency, or any other\ngroup or combination acting as a unit.\n(2) The Commonwe alth shall not contract to acquire goods or services, and a person\nshall not contract to supply goods or services to the Commonwealth, unless, prior to\nor contemporaneous with entering into the contract, the person contracting to supply\ngoods or services a nd its affiliates register with the Department of Revenue to\ncollect and remit the sales and use tax imposed by KRS Chapter 139.\n(3) Nothing in this section shall require a person or affiliate to register if the person or\naffiliate does not make sales to customers in the Commonwealth.\n(4) The provisions of subsection (2) of this section are specifically applicable to foreign\npersons, notwithstanding the fact that the foreign person or the affiliate may not\notherwise be legally obligated to collect and remit the sales and use tax.\n(5) The secretary of the Finance and Administration Cabinet shall promulgate an\nadministrative regulation to establish the procedure ensuring compliance with the\nprovisions of this section.","path":["KRS Chapter 45A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47374","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:06Z","sha256":"fd66476a1d0937206e8d518e32358520769ab63b3e60a2015df7c8ae91dde6ea","source_id":"us-ky","stale":false,"prev":"us-ky/krs-45a.065","next":"us-ky/krs-45a.070"},"notice":"GroundRules: Original legal text. Not legal advice."}