reglab/statecodes huggingface dataset:
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 28 - Sales and Use Tax; Miscellaneous Retail Transactions › Section 103 KAR 28:150 - Collection of sales tax on certain motor vehicle sales

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.260,
				139.470,
				139.720
NECESSITY, FUNCTION AND CONFORMITY:
				KRS
				131.130 authorizes the Department of Revenue
				to promulgate administrative regulations necessary for the administration and
				enforcement of all tax laws in Kentucky.
				KRS
				139.710 authorizes the department to
				administer the provisions of KRS Chapter 139, relating to the assessment,
				collection, refunding, and administration of taxes. This administrative
				regulation establishes requirements for the application and reporting of the
				sales tax by sellers of motor vehicles to certain nonresidents pursuant to
				KRS
				139.470(19)(b).
Section 1. Definition. "Motor vehicle" is
			 defined by
			 KRS
			 138.450(5).
Section 2. Reporting Requirements. A motor
			 vehicle dealer making sales of motor vehicles shall:
(1) Maintain records pursuant to
			 KRS
			 139.720;
(2) Collect, report, and remit applicable
			 sales tax on motor vehicle sales to nonresidents not exempt under
			 KRS
			 139.470(19)(b);
(3) Provide a completed copy of the
			 "Certificate of Sales Tax Paid on the Purchase of a Motor Vehicle" (Revenue
			 Form 51A270) to each customer from whom Kentucky sales tax is due;
			 and
(4) File a supplementary
			 schedule entitled "Kentucky Sales Tax Motor Vehicle Sales Supplementary
			 Schedule" (Revenue Form 51A135) for each sales tax filing period that includes
			 sales tax from sales of motor vehicles.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 28 - Sales and Use Tax; Miscellaneous Retail Transactions › Section 103 KAR 28:170 - Sales of dirt and sod

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.480
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky. This
				administrative regulation establishes the requirements for applying sales tax
				to the sales of dirt or sod and the purchases of farm machinery used in the
				production of sod as a business.
Section
			 1. Definition. "Farm machinery" is defined in
			 KRS
			 139.480(11).
Section 2. Dirt or sod sold while attached to
			 real estate and immediately severed shall be considered tangible personal
			 property and shall be subject to sales and use tax.
Section 3. Farm Machinery. Persons regularly
			 engaged in raising sod as a product for sale shall be considered to be tilling
			 the soil for the production of crops as a business as provided in
			 KRS
			 139.480(11). Farm machinery
			 used exclusively and directly in the production of sod as a business shall be
			 purchased exempt from tax if the purchaser issues a Farm Exemption Certificate,
			 Revenue Form 51A158, which is incorporated by reference in
			 103
			 KAR 3:020, to the seller at the time of
			 purchase.
Section 4.
(1) This administrative regulation shall
			 replace Revenue Policy 51P110.
(2)
			 Revenue Policy 51P110 is hereby rescinded and shall be null, void and
			 unenforceable.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:091 - Sales to farmers

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.260,
				139.470,
				139.480
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky.
				KRS 139.480
				exempts specified property from sales and use taxes. This administrative
				regulation establishes the sales and use tax requirements for sales to
				farmers.
Section 1. Definitions.
(1) "Attachments" means tangible personal
			 property that:
(a) Is necessary for the
			 operation of farm machinery and is purchased primarily to improve efficiency to
			 diversify the function which the machinery is capable of performing;
			 and
(b) Includes replacement
			 attachments, or repair or replacement parts for the attachments.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:120 - Machinery for new and expanded industry

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.470,
				139.480,
				241.010,
				243.030,
				243.040
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky tax laws.
				KRS 139.480
				exempts specified property from sales and use taxes. This administrative
				regulation interprets the sales and use tax law as it applies to exemption
				qualification for "machinery for new and expanded industry."
Section 1. Definitions.
(1) "Directly used in the manufacturing or
			 industrial processing process" is defined by
			 KRS
			 139.010(12).
(2) "Industrial processing" is defined by
			 KRS
			 139.010(17).
(3) "License" is defined by
			 KRS
			 241.010(34).
(4) "Machinery" means machines, in general,
			 or collectively; also, the working parts of a machine, engine, or instrument;
			 such as, the machinery of a watch. (Webster's New International Dictionary).
			 This definition does not require machinery to have working parts and be able to
			 perform a function in and of itself, as a "machine" would. The machinery of a
			 manufacturing operation is composed of all the components making up the
			 process, including the fixed and nonmoving parts as well as the moving parts.
			 This is illustrated in the example of the machinery of a watch.
(5) "Machinery for new and expanded industry"
			 is defined by
			 KRS
			 139.010(19).
(6) "Manufacturing" is defined by
			 KRS
			 139.010(20).
(7) "Plant facility" is defined by
			 KRS
			 139.010(28).
(8) "Premises" is defined by
			 KRS
			 241.010(44).
(9) "Recycled materials" is defined by
			 KRS
			 139.010(31).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:140 - Energy and energy-producing fuels

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.480(3),
				160.613(3)
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky's tax laws. This administrative
				regulation establishes the requirements for the partial exemptions provided for
				energy and energy-producing fuels.
Section
			 1. Definitions.
(1) "Cost of
			 production" means the total of all costs, according to accepted accounting
			 principles, incurred in manufacturing, mining, processing, or refining of
			 tangible personal property computed on the basis of "plant facilities" except
			 for:
(a) The cost of the energy or
			 energy-producing fuels used therein; and
(b) The related distribution, transmission,
			 and transportation services for this energy that are billed to the
			 user.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:160 - Natural gas; by-product gases and fuels

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010
NECESSITY, FUNCTION, AND CONFORMITY: To interpret the sales and
				use tax law as it applies to the use of gases and other fuels by the producer
				of such gases and other fuels.
Section
			 1. The sales and use tax shall not apply to the use or consumption
			 of natural, artificial or manufactured gas owned and consumed by a pipeline
			 from its own lines as fuel to operate compressor stations and other facilities
			 necessary to the marketing of such gas. Also, tax does not apply to natural
			 gasoline, manufactured gases, liquefied petroleum gases and fuels which are
			 produced as by-products of a manufacturing or refining process and which are
			 subsequently used or consumed directly in such manufacturing or refining
			 process of the owner and producer of the by-products.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:170 - Containers, wrapping and packing materials

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.470
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				assessment, collection, refunding, administration, and enforcement of Kentucky
				tax laws. This administrative regulation defines and clarifies the sales and
				use tax law as it applies to containers, wrapping and packing materials,
				labels, and related products.
Section
			 1. Definitions.
(1) "Containers"
			 means articles used for shipment or delivery of tangible personal property.
			 Examples of such articles are wrapping materials, bags, cans, twine, gummed
			 tape, boxes, bottles, drums, carboys, cartons, baling wire, and
			 sacks.
(2) "Nonreturnable
			 containers" means all containers other than those defined in subsection (3) of
			 this section. Examples are wrapping and packing materials, paper bags, twine,
			 medicine packaging, and distilled spirits bottles.
(3) "Returnable containers" means containers
			 of a kind customarily returned by the buyer of the contents for reuse. Examples
			 of returnable containers are milk bottles, steel drums, beer and soft drink
			 bottles, wine barrels, chemical carboys, totes, and gas cylinders.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:180 - Installing or applying property sold

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.260
NECESSITY, FUNCTION, AND CONFORMITY: To interpret the sales and
				use tax law as it applies to installing or applying property sold.
Section 1. Labor and service charges for
			 installing or applying property sold are to be included in the seller's gross
			 receipts unless the price for installing or applying the property and the price
			 for the property are separately stated on the invoice or bill given to the
			 customer at the time of sale. The amount that may be excluded from gross
			 receipts may not exceed a reasonable charge for the labor and service
			 charge.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:190 - Interstate and foreign commerce

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.105,
				139.260,
				139.340,
				139.470,
				139.486
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky tax laws. This administrative
				regulation interprets sales and use tax law as it applies to sales in
				interstate and foreign commerce. The purpose of this administrative regulation
				is to state, generally, the application of the Commerce Clause of the
				Constitution of the United States of America to the sales and use tax
				law.
Section 1. Definitions.
(1) "Consummated" means the point at which a
			 sales transaction is completed and accepted to the extent that both the seller
			 and the purchaser are legally committed to fulfill the transaction.
(2) "Industrial machinery" is defined by
			 KRS
			 139.486(1).
(3)
(a)
			 "Receive" means:
1. Taking possession of
			 tangible personal property;
2.
			 Making first use of services; or
3.
			 Taking possession or making first use of digital products, whichever comes
			 first.
(b) "Receive"
			 does not include possession by a shipping company on behalf of the
			 purchaser.
(4) "Seller"
			 is defined by
			 KRS
			 139.010(39).
(5) "Use" is defined by
			 KRS
			 139.010(44).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:235 - Sales to the federal government

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.260,
				139.270,
				139.310,
				139.330,
				139.470,
				139.720,
				139.990
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations to administer
				and enforce Kentucky's tax laws. This administrative regulation establishes
				requirements for application of the sales tax to transactions involving the
				federal government.
Section 1. The term
			 "federal government" as used in this administrative regulation shall mean
			 federal agencies, instrumentalities, or corporations which are exempt from all
			 state taxation under the Federal Constitution or statutes, and shall not
			 include an agency, corporation or instrumentality that is simply regulated by
			 or receives funds or grants from the federal government.
Section 2. The exemption applies only to
			 sales made directly to the federal government for use in the government
			 function. Any official or employee who uses a position to make a tax-free
			 purchase for personal use or that of any other person shall be subject to the
			 penalties provided in
			 KRS 139.990
			 and other applicable laws.
Section
			 3. Sellers and retailers shall include sales made directly to the
			 federal government in the gross receipts entered on line one (1) of the
			 retailer's Kentucky Sales and Use Tax Return (Form 51A102). Sellers or
			 retailers may deduct these sales on line six (6) of the return. Sellers or
			 retailers claiming a deduction for sales to the federal government shall
			 maintain in their records a copy of the exemption authorization letter issued
			 to the federal agency and a copy of the invoice upon which an official, or an
			 employee exercising comparable authority, of the federal government has signed
			 and acknowledged in writing that delivery of the property was actually made to
			 the federal government.
Section 4.
			 Contractors may not claim the exemption when purchasing property to be used in
			 fulfilling contracts with the federal government. As provided by
			 103 KAR 26:070, sales
			 of property to contractors for use in fulfilling contracts with the federal,
			 state, or local governments for erecting, remodeling, or repairing structures
			 or improvement on or to real estate are subject to tax.
Section 5. All federal government agencies
			 seeking exemption under authority of this administrative regulation shall apply
			 to the Division of Sales and Use Tax for a tax exemption authorization letter.
			 The application (Form 51A125) may be obtained from the Division of Sales and
			 Use Tax, 501 High Street, Frankfort, Kentucky 40620 or from one (1) of the
			 department's field offices.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:250 - Property used in the publication of newspapers

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.260,
				139.270,
				139.280,
				139.290,
				139.310,
				139.330,
				139.470(9),
				139.480(10)
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky. This
				administrative regulation establishes sales and use tax requirements for
				manufacturing activities relating to the publication of newspapers.
Section 1. Definitions.
(1) "Manufacturing" is defined by
			 KRS
			 139.010(20).
(2) "Plant facility" is defined by
			 KRS
			 139.010(28).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:270 - Oil and gas extraction machinery

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.260,
				139.270,
				139.280,
				139.290,
				139.310,
				139.330,
				139.470,
				139.480
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of Kentucky tax laws. This administrative
				regulation establishes the sales and use tax requirements for transactions
				relating to the oil and gas extraction industry.
Section 1.
(1) Definitions. "Contract driller" means a
			 person performing a drilling service for the owner or operator of an oil or gas
			 well under a contractual relationship for consideration.
(2) "Repair, replacement, or spare parts" is
			 defined by
			 KRS
			 139.010(34).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:280 - Sales to water haulers

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.270,
				139.470
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky. This
				administrative regulation establishes requirements for the exemption of water
				used for residential purposes when purchased from water haulers.
Section 1. Definition. "Water hauler" means a
			 person in the business of transporting water by truck for sale to a customer.
Section 2.
(1) A water hauler shall issue a resale
			 certificate in the form described in
			 103 KAR
			 31:111 to a water company when purchasing water for
			 resale.
(2) Gross receipts from the
			 sale of water by a water hauler to customers for:
(a) Residential use shall not be subject to
			 the sales and use tax; and
(b) Use
			 other than residential shall be subject to sales and use tax unless another
			 exemption pursuant to KRS Chapter 139 is applicable.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 30 - Sales and Use Tax; General Exemptions › Section 103 KAR 30:290 - Security lighting

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.310,
				139.330,
				139.470
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky. This
				administrative regulation establishes requirements for the sale of security
				lighting to residential or commercial customers.
Section 1. Gross receipts from the sale of
			 security lighting by utility companies for residential use shall be considered
			 a sale of electricity exempt from the sales and use tax under the provisions of
			 KRS
			 139.470(7).
Section 2. Gross receipts from the sale of
			 security lighting by utility companies for commercial customers, or common
			 areas, shall be subject to the sales and use tax unless another exemption
			 pursuant to KRS Chapter 139 is applicable.
Section 3. The utility company shall be
			 subject to sales and use tax on the cost of the poles, light fixtures, and
			 other materials utilized in providing security lighting.
Section 4.
(1) This administrative regulation shall
			 replace Revenue Policy 51P265.
(2)
			 Revenue Policy 51P265 is hereby rescinded and shall be null, void, and
			 unenforceable.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 31 - Sales and Use Tax; Administration and Accounting › Section 103 KAR 31:020 - Records

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				131.180,
				139.010,
				139.200,
				139.270,
				139.620,
				139.720
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky tax laws. This administrative
				regulation interprets the sales and use tax law as it applies to the records
				required to be maintained to support sales and use tax reports.
Section 1. Every seller, retailer, and person
			 storing, using, or otherwise consuming in the state tangible personal property,
			 digital property, or services included in
			 KRS
			 139.200 purchased from a retailer, shall keep
			 adequate and complete records showing:
(1)
			 The gross receipts from the sales of tangible personal property, digital
			 property, and services included in
			 KRS
			 139.200 (including any services that are a
			 part of the sale) made within Kentucky.
(2) All deductions allowed by law and claimed
			 in filing returns.
(3) The total
			 purchase price of all tangible personal property, digital property, and
			 services included in
			 KRS
			 139.200 purchased for sale or consumption in
			 Kentucky.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 31 - Sales and Use Tax; Administration and Accounting › Section 103 KAR 31:030 - Direct pay authorization

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.240,
				139.250,
				139.260,
				139.540,
				139.550,
				139.590,
				139.660,
				139.710,
				139.720
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1),
				139.260,
				and
				139.710
				authorize the Department of Revenue to promulgate administrative regulations
				for the assessment, collection, refunding, administration, and enforcement of
				Kentucky tax laws and direct pay authorization. This administrative regulation
				establishes the requirements and procedures for the direct payment of Kentucky
				sales and use tax on purchases of tangible personal property, digital property,
				or the services specifically enumerated in
				KRS 139.200(g) through
				(q) according to the provisions of
				KRS
				139.260(3), excluding energy
				and energy producing fuels.
Section 1.
			 Definitions.
(1) "Direct pay authorization"
			 or "DPA" means an authorization issued by the Department of Revenue that
			 permits a taxpayer to report Kentucky sales and use tax directly to the
			 department on all purchases of tangible personal property, digital property, or
			 the services specifically enumerated in
			 KRS 139.200(g) through
			 (q) according to the provisions of
			 KRS
			 139.260(3), excluding energy
			 and energy-producing fuels.
(2)
			 "Distribution facility" means a specific location which is used to receive,
			 hold, and ship business inventory.
(3) "Industrial processing" is defined in
			 KRS
			 139.010(17).
(4) "Manufacturing" as defined by
			 KRS
			 139.010(20).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 31 - Sales and Use Tax; Administration and Accounting › Section 103 KAR 31:050 - Returned merchandise

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130 authorizes the Department of Revenue
				to promulgate administrative regulations for the administration and enforcement
				of all tax laws in Kentucky.
				KRS
				139.710 authorizes the department to have all
				powers, rights, duties, and authority with respect to the assessment,
				collection, refunding, and administration of the taxes levied by KRS Chapter
				139. This administrative regulation establishes requirements for returned
				merchandise.
Section 1. "Gross
			 receipts" and "sales price" shall not include the amount charged for
			 merchandise returned by customers if:
(1) The
			 full sale price, including that portion designated as "sales tax" or "use tax"
			 is refunded either in cash or credit; and
(2) The customer, in order to obtain the
			 refund or credit, is not required to purchase other property at a price greater
			 than the amount charged for the property that is returned.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 31 - Sales and Use Tax; Administration and Accounting › Section 103 KAR 31:080 - Coupons or redemption certificates

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky tax laws. This administrative
				regulation interprets the sales and use tax law as it applies to coupons and
				redemption certificates.
Section 1.
			 Definitions.
(1) "Cash discounts" means the
			 exchange value of coupons or redemption certificates issued by the retailer,
			 not a wholesaler or other third party, and are taken by the retailer from
			 customers.
(2) "Coupon" and
			 "redemption certificate" means a certificate vesting in a customer, upon the
			 purchase of certain tangible personal property, digital property, or services
			 included in
			 KRS
			 139.200, the right to a reduction in the
			 sales price of the property or service.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 31 - Sales and Use Tax; Administration and Accounting › Section 103 KAR 31:090 - Tax-paid purchases resold

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.290,
				139.310
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky tax laws. This administrative
				regulation interprets the sales and use tax law as it applies to tax-paid
				purchases resold.
Section 1.
			 Definition. "Tax-paid purchases resold" means a sales and use tax deduction
			 taken by a retailer on the sales tax return in the amount of the purchase price
			 of property where the retailer:
(1) Sells the
			 property before making any use thereof, other than retention, demonstration, or
			 display while holding it for sale in the regular course of business;
(2) Reports the sale and remits applicable
			 sales and use tax on the sales price of the property; and
(3) Has previously paid the Kentucky sales or
			 use tax on the purchase price of the property.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 31 - Sales and Use Tax; Administration and Accounting › Section 103 KAR 31:102 - Rebate for a governmental public facility

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.533
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) requires the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky.
				KRS
				139.710 authorizes the department to
				administer the provisions of KRS Chapter 139 relating to the assessment,
				collection, refund, and administration of sales and use taxes.
				KRS
				139.533 establishes the sales tax rebate
				provisions for sales of admissions to and sales of tangible personal property
				at a governmental public facility. This administrative regulation establishes
				the requirements and procedures to apply for the sales tax rebate created by
				KRS
				139.533.
Section
			 1. Definitions.
(1) "Effective
			 date" is defined by
			 KRS
			 139.533(1)(a).
(2) "Governmental entity" is defined by
			 KRS
			 139.533(1)(b).
(3) "Public facility" is defined in
			 KRS
			 139.533(1)(c).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 31 - Sales and Use Tax; Administration and Accounting › Section 103 KAR 31:111 - Sales and purchases for resale

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.260,
				139.270,
				139.280,
				139.290,
				139.300,
				139.430,
				139.440,
				139.760,
				139.990
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky. This
				administrative regulation establishes requirements to consolidate and clarify
				various provisions of the sales and use tax law as they relate to the
				authorized issuance of resale certificates by purchasers and acceptance thereof
				by retailers and sellers.
Section 1. A
			 resale certificate shall either be a "single purchase certificate" or a
			 "blanket certificate".
(1) A "Single purchase
			 certificate" shall include an itemization by the purchaser of the tangible
			 personal property, digital property, or services specifically enumerated in
			 KRS 139.200(g) through
			 (q) according to the provisions of
			 KRS
			 139.260(3) to be purchased.
			 A single purchase certificate may only be used for a single purchase of
			 applicable property and services for resale and shall not be used for
			 subsequent purchases.
(2) A
			 "Blanket certificate" shall include a general description by the purchaser of
			 the kind of tangible personal property, digital property, or services
			 specifically enumerated in
			 KRS 139.200(g) through
			 (q) according to the provisions of
			 KRS
			 139.260(3) to be purchased
			 for resale in the regular course of business. A purchaser who has executed a
			 blanket certificate shall not be required to execute additional certificates of
			 resale for individual purchases if:
(a) There
			 is no change in the character of the purchaser's operation; and
(b) The purchases are of applicable property
			 and services of the kind usually purchased by the purchaser for
			 resale.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 31 - Sales and Use Tax; Administration and Accounting › Section 103 KAR 31:170 - Disaster area relief sales and use tax refunds

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.519,
				139.720,
				139.770
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky.
				KRS
				139.710 authorizes the department to
				administer the provisions of KRS Chapter 139, relating to the assessment,
				collection, refund, and administration of sales and use taxes.
				KRS
				139.519 establishes the tax refund provisions
				for sales and use tax paid on building materials purchased for the purpose of
				repairing or replacing a building damaged or destroyed by a disaster within a
				disaster area. This administrative regulation establishes the requirements for
				disaster area relief sales and use tax refunds.
Section 1. Definitions.
(1) "Building materials" is defined by
			 KRS
			 139.519(1)(a).
(2) "Disaster" is defined by
			 KRS
			 139.519(1)(b).
(3) "Disaster area" is defined by
			 KRS
			 139.519(1)(c).
(4) "Qualifying construction" means:
(a) Construction that repairs the portion of
			 a building damaged by a disaster in a disaster area; or
(b) Construction that replaces a building
			 damaged by a disaster in a disaster area.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 31 - Sales and Use Tax; Administration and Accounting › Section 103 KAR 31:180 - Signature project refunds on construction costs

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				65.7045,
				139.515,
				154.30-010
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky.
				KRS
				139.710 authorizes the department to
				administer the provisions of KRS Chapter 139, relating to the assessment,
				collection, refund, and administration of taxes.
				KRS
				139.515 requires sales tax refunds for
				qualified signature projects. This administrative regulation establishes
				requirements for a sales and use tax refund relating to a signature
				project.
Section 1. Definitions.
(1) "Agency" is defined in
			 KRS
			 65.7045(2).
(2) "Approved public infrastructure costs" is
			 defined by
			 KRS
			 154.30-010(3).
(3) "Approved signature projects costs" is
			 defined by
			 KRS
			 154.30-010(4).
(4) "Commencement date" is defined in
			 KRS
			 65.7045(8).
(5) "Fiscal year" means the Commonwealth of
			 Kentucky's accounting period, which begins every July 1 and ends on June 30 of
			 the following year.
(6) "Purchaser"
			 means the contractor, subcontractor, or other entity that purchases tangible
			 personal property used in the construction of a signature project.
(7) "Signature project" is defined by
			 KRS
			 139.515(1)(b) and
			 154.30-010(27).
(8) "Tangible personal property used in the
			 construction of a signature project" is defined in
			 KRS
			 139.515(1)(c).
(9) "Vendor" means an individual or entity
			 from whom tangible personal property used in the construction of a signature
			 project is purchased.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 31 - Sales and Use Tax; Administration and Accounting › Section 103 KAR 31:190 - Alternative fuel, gasification, and renewable energy facility refunds on construction costs

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.517,
				139.720,
				154.27-010,
				154.27-070
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky.
				KRS
				139.710 authorizes the department to
				administer the provisions of KRS Chapter 139, relating to the assessment,
				collection, refund, and administration of taxes.
				KRS
				139.517 establishes the sales tax incentive
				for alternative fuel, gasification and renewable energy facilities. This
				administrative regulation establishes requirements for a sales and use tax
				refund relating to the construction, retrofit, or upgrade of an alternative
				fuel, gasification, or renewable energy facility.
Section 1. Definitions.
(1) "Activation date" is defined in
			 KRS
			 154.27-010(1).
(2) "Alternative fuel facility" is defined by
			 KRS
			 154.27-010(3).
(3) "Approved company" is defined in
			 KRS
			 154.27-010(5).
(4) "Authority" is defined in
			 KRS
			 154.27-010(6).
(5) "Construction period" is defined in
			 KRS
			 154.27-010(14).
(6) "Eligible project" is defined in
			 KRS
			 154.27-010(16).
(7) "Facility" is defined in
			 KRS
			 154.27-010(20).
(8) "Gasification facility" is defined in
			 KRS
			 154.27-010(22).
(9) "Renewable energy facility" is defined in
			 KRS
			 154.27-010(26).
(10) "Retrofit" is defined in
			 KRS
			 154.27-010(28).
(11) "Upgrade" is defined in
			 KRS
			 154.27-010(32).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 31 - Sales and Use Tax; Administration and Accounting › Section 103 KAR 31:200 - Energy efficiency products

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.518,
				139.720
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) requires the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky.
				KRS
				139.710 authorizes the department to
				administer the provisions of KRS Chapter 139, relating to the assessment,
				collection, refund, and administration of taxes.
				KRS
				139.518 establishes the sales and use tax
				refund provisions for energy efficiency products used at manufacturing plants.
				This administrative regulation establishes requirements for a sales and use tax
				refund relating to an energy efficiency project.
Section 1. Definitions.
(1) "Energy efficiency project" is defined by
			 KRS
			 139.518(1).
(2) "Manufacturing" is defined by
			 KRS
			 139.010(20).
(3) "Plant facility" is defined by
			 KRS
			 139.010(28).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 40 - Selective Excise Tax; Alcoholic Beverages › Section 103 KAR 40:010 - Maintaining records

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				244.150
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky tax laws. This administrative
				regulation, under the authority of
				KRS
				244.150, specifies the length of time that
				records must be accessible.
Section 1.
			 All records of a licensee trafficking in alcoholic beverages shall be
			 accessible upon demand for inspection by agents of the Department of Revenue
			 for a period of at least four (4) years.
STATUTORY AUTHORITY:
				  KRS
				  131.130,
				  244.150
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 40 - Selective Excise Tax; Alcoholic Beverages › Section 103 KAR 40:035 - Alcoholic beverages; tax exemptions

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				243.710,
				243.720,
				243.884
NECESSITY, FUNCTION, AND CONFORMITY: To clarify the application
				of taxes imposed pursuant to KRS Chapter 243 to alcoholic beverage sales to
				federal agencies and instrumentalities, including sales which occur on federal
				military reservations.
Section 1. Sales
			 of alcoholic beverages to agencies and instrumentalities of the federal
			 government, including the military, are not subject to the case sales tax, the
			 gallonage tax or the wholesale sales tax levied under KRS Chapter
			 243.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 40 - Selective Excise Tax; Alcoholic Beverages › Section 103 KAR 40:050 - Transporter's reports

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				243.020,
				243.200,
				243.850
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky tax laws. This administrative
				regulation summarizes the statute dealing with the transportation of alcoholic
				beverages and outlines reporting requirements of the department.
Section 1. Report Required.
(1) All transporters holding a Transporter's
			 license issued under
			 KRS
			 243.200 shall file reports with the
			 department on or before the 20th of each month covering the preceding month's
			 transactions. It is necessary that only one (1) report, prepared on forms
			 supplied by the department, be submitted to cover each unit shipment of
			 alcoholic beverages transported into or between points in Kentucky.
(2) Reports are required on all shipments of
			 alcoholic beverages delivered to a Kentucky wholesaler, distiller, or
			 rectifier.
(3) When a shipment is
			 handled by two (2) or more licensed transporters, the licensed transporter
			 making final delivery to the consignee or retiring the waybill is required to
			 submit the report to the department.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 40 - Selective Excise Tax; Alcoholic Beverages › Section 103 KAR 40:100 - Consumer tax; customs

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS 243.720,
				243.730
NECESSITY, FUNCTION, AND CONFORMITY: This administrative
				regulation provides the method of collection of consumer taxes on alcoholic
				beverages entering Kentucky through the United States Bureau of Customs.
Section 1. Excise taxes imposed under
			 KRS 243.720 on the
			 use of alcoholic beverages shall be paid on all quantities of distilled
			 spirits, wine and malt beverages imported into Kentucky through the United
			 States Bureau of Customs for personal consumption in this state.
Section 2. Persons desiring to secure
			 releases of alcoholic beverages from the United States Bureau of Customs shall
			 issue to customs authorities an acknowledgment of liability for Kentucky
			 alcoholic beverage taxes. The acknowledgment shall be on a form prescribed by
			 the Department of Revenue and shall contain such information as the department
			 may deem necessary to reasonably protect the revenues of the
			 Commonwealth.
Section 3. The tax
			 due pursuant to Section 1 of this administrative regulation shall be paid to
			 the department by the importer on or before the 20th day of the calendar month
			 following the month in which the beverages are imported into this
			 state.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 41 - Selective Excise Tax; Cigarettes › Section 103 KAR 41:040 - Cigarette vending machine operators

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.130,
				138.195
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky tax laws. This administrative
				regulation, under authority of
				KRS
				138.195, outlines license requirements for
				cigarette vending machine operators.
Section
			 1. Upon issuance of a cigarette vending machine operator's license
			 by the Department of Revenue, the license shall be retained at the principal
			 address of the vending machine operator. If a change of address occurs, written
			 notification shall be given to the department. The license number along with
			 the name and address of the operator shall be affixed to each machine in
			 operation in such a manner as to be visible at the time of the purchase of
			 cigarettes.
STATUTORY AUTHORITY:
				  KRS
				  131.130,
				  138.195
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 41 - Selective Excise Tax; Cigarettes › Section 103 KAR 41:090 - Evidence of tax payment

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.146
NECESSITY, FUNCTION, AND CONFORMITY: This administrative
				regulation interprets
				KRS
				138.146 and outlines requirements of the
				Department of Revenue for affixing evidence of cigarette tax payment.
Section 1. Payment of cigarette tax shall be
			 evidenced by either the affixing of decal stamp or a metered impression to each
			 individual package of cigarettes.
Section
			 2. The decal stamps shall be printed, manufactured, and
			 distributed exclusively by the authority of the Department of Revenue or its
			 appointed agents. The stamps can be affixed either by manual or mechanical
			 application. The privilege of using a machine for affixing decal stamps must be
			 secured from the Department of Revenue in advance of use. The application must
			 be filed, in writing, by the party desiring to use this method of affixing tax
			 evidence.
Section 3. The use of any
			 type of metering device, affixing tax evidence by the application of an
			 impression, shall be subject to the approval of the Department of Revenue. The
			 person affixing the tax evidence shall declare in writing to the Department of
			 Revenue his intentions of using this method of stamping, and request permission
			 to purchase the required tax units from the department or its appointed agents.
			 The setting and sealing of any tax meter register shall be performed
			 exclusively by authorized employees or agents of the department. The privilege
			 of using the metering device shall be withdrawn from any party failing to affix
			 tax impressions in a manner satisfactory to the Department of
			 Revenue.
Section 4. The stamp or
			 metered impression shall be affixed to either the top or bottom edge of all
			 standard packages of twenty (20) cigarettes in such a manner that the tax
			 evidence will be visible when the packages are displayed for sale by the
			 retailer. On packages containing more or less than twenty (20) cigarettes, the
			 tax evidence shall be affixed to any part of the outer wrapping affording ample
			 space and providing for a ready inspection by agents of the
			 department.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 41 - Selective Excise Tax; Cigarettes › Section 103 KAR 41:100 - Segregation of cigarettes

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.146
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky tax laws. This administrative
				regulation interprets
				KRS
				138.146 as it applies to the segregation of
				cigarettes and the maintaining of records by persons licensed as cigarette
				dealers under
				KRS
				138.195.
Section
			 1. Inventories of cigarettes held by persons licensed under
			 KRS
			 138.195 shall be maintained in the following
			 manner:
(1) Untax-paid cigarettes shall be
			 stored in a separate area from cigarettes bearing tax evidence. Kentucky tax
			 evidence, or that of another state shall be affixed to all packages within the
			 required time, pursuant to
			 KRS
			 138.146(2), unless the
			 cigarettes are distributed within the same period of time into states not using
			 tax evidence. Any receipt and distribution records deemed necessary by the
			 Department of Revenue shall be established and maintained by all licensees
			 authorized to receive untax-paid cigarettes.
(2) Cigarettes stamped with the tax evidence
			 of another state shall be stored in a separate and distinct area from
			 cigarettes bearing Kentucky tax evidence. These tax paid cigarettes shall be
			 either shipped by the wholesaler directly into the state for which the packages
			 were stamped or transferred to persons licensed to receive and distribute
			 cigarettes for resale into the said state.