KRS § 139.450 — KY Code / Title XI / Chapter 139 / Section 139.450
139.450 Presumption about property shipped, brought, or electronically transferred into state -- Duties of marketplace provider -- No class action relating to overpayment of tax
Status: in_force

139.450 Presumption about property shipped, brought, or electronically

transferred into state -- Duties of marketplace provider -- No class action

relating to overpayment of tax. (Effective July 1, 2021)

(1) It shall be presumed that:

(a) Tangible personal property shipped or brought to this state by the

purchaser; or

(b) Digital property delivered or transferred electronically into this state;

was purchased from a retailer for storage, use, or other consumption in this

state.

(2) (a) A marketplace provider that makes retail sales on its own behalf or

facilitates retail sales of tangible personal property, digital property, or

services that are delivered or transferred electronically to a purchaser in

this state for one (1) or more marketplace retailers that in any sales

combination exceeds one hundred thousand dollars ($100,000) or

reaches two hundred (200) or more separate transactions in the

immediately preceding calendar year or current calendar year shall be

subject to this section.

(b) The marketplace provider shall:

1. Register for a sales and use tax permit number to report and remit

the tax due; and

2. Collect tax imposed under this chapter;

no later than the first day of the calendar month that is at the most sixty

(60) days after either threshold in paragraph (a) of this subsection is

reached.

(c) The marketplace provider may register for:

1. A single sales and use tax permit number to report and remit all the

tax due on the marketplace provider's direct sales and sales the

marketplace provider facilitates for one (1) or more marketplace

retailers; or

2. a. One (1) sales and use tax permit number to report and remit

the tax due on the marketplace provider's direct sales; and

b. One (1) additional sales and use tax permit number to report

and remit the tax due on all sales the marketplace provider

facilitates for one (1) or more marketplace retailers.

(d) 1. If the marketplace provider elects to report and remit the tax due on

a single sales and use tax permit number as provided in paragraph

(c)1. of this subsection, the marketplace provider shall, upon request

of the department, provide a separate breakdown of receipts from

the marketplace provider's direct sales and the sales the

marketplace provider facilitates for the preceding fiscal year ending

June 30.

2. The department may request the breakdown of receipts no more

than once annually.

(e) The marketplace provider shall collect Kentucky tax on the entire sales

price or purchase price paid by a purchaser on each retail sale subject to

tax under this chapter that is made on its own behalf or that is facilitated

by the marketplace provider, regardless of whether the seller would have

been required to collect the tax had the retail sale not been facilitated by

the marketplace provider.

(3) Nothing in this section shall be construed to relieve the marketplace provider of

liability for collecting but failing to remit the taxes imposed under this chapter.

(4) (a) The marketplace provider shall be subject to audit on all sales made on

its own behalf and on all sales facilitated by the marketplace provider.

(b) The marketplace retailer shall be relieved of all liability for the collection

and remittance of the sales or use tax on sales facilitated by the

marketplace provider.

(5) No class action may be brought against a marketplace provider on behalf of

purchasers arising from or in any way related to an overpayment of tax

collected by the marketplace provider.