{"data":{"id":"us-ky/krs-65.7634","jurisdiction":"us-ky","citation":"KRS 65.7634","heading":"CMRS prepaid service charge.","body":"(1) Beginning January 1, 2017, a CMRS prepaid service charge shall be imposed at a\nflat rate of ninety -three cents ($0.93) on each retail transaction involving the\npurchase or sale of:\n(a) Cellular phones preloaded with a set dollar amount for minutes or units  of air\ntime, or sold with rebates for air time;\n(b) Calling cards for cellular phones preloaded with a set dollar amount for\nminutes of units or air time;\n(c) The recharging of a reusable cellular phone calling card;\n(d) The recharging of a cellular phone itself with additional minutes or units of air\ntime; and\n(e) Any prepaid wireless telecommunications service.\n(2) The CMRS prepaid service charge imposed by subsection (1) of this section shall be\ncollected by the retailer from the purchaser at the time o f purchase for each\npurchase sourced to this state as provided in KRS 139.105. The amount of the\nCMRS prepaid service charge shall be either separately stated on an invoice,\nreceipt, or other similar document that is provided to the purchaser by the retail er,\nor otherwise disclosed to the purchaser.\n(3) The CMRS prepaid service charge shall be paid by the purchaser, and shall not\nconstitute a liability of the retailer or of any prepaid wireless telecommunications\nservice provider.\n(4) All amounts collected by the retailer shall be deemed to be held in trust by the\nretailer for and on account of the Commonwealth, shall constitute a debt of the\nretailer to the Commonwealth, and shall be remitted to the Department of Revenue\nas provided in KRS 142.100 to 142.135.\n(5) The CMRS prepaid service charge amount collected by a retailer from a purchaser\nshall not be included in the base for measuring any tax, fee, surcharge, or other\ncharge that is imposed by the state, any political subdivision of the state, or any\nintergovernmental agency if the amount is separately stated on an invoice, receipt,\nor a similar document provided to the consumer by the retailer.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50109","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:22Z","sha256":"4fd80ff215ffd47950d707695b37f205d9a479c515708890f6afa41f8159beb8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.7633","next":"us-ky/krs-65.7635"},"notice":"GroundRules: Original legal text. Not legal advice."}