reglab/statecodes huggingface dataset:
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 26 - Sales and Use Tax; Service and Professional Occupations › Section 103 KAR 26:030 - Optometrists, oculists, and opticians

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				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 transactions
				involving optometrists, oculists, and opticians.
Section 1. Oculists and optometrists shall be
			 the consumers of the ophthalmic materials including eyeglasses, frames, and
			 lenses used or furnished to their patients in the performance of their
			 professional services. The tax accordingly shall apply to the sale of the
			 tangible personal property to them.
Section
			 2. If optometrists fill prescriptions written by others, the
			 optometrist is the retailer and the tax shall apply to the entire charge made
			 for the glasses furnished in filling the prescription.
Section 3. Opticians are engaged in the
			 business of selling tangible personal property and the tax shall apply to the
			 entire charge made by a dispensing optician for glasses and kindred products
			 furnished in filling a prescription of an oculist, optometrist, or
			 ophthalmologist.
Section 4.
			 Repairers of eyeglass frames shall be the consumers of the parts and materials
			 used in their repair. Repairers of eyeglass frames shall pay sales and use tax
			 on the purchase of all parts and materials used in their repair. Sales and use
			 tax shall not be due on the charge by the repairer to their customer for the
			 eyeglass frame repair.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 26 - Sales and Use Tax; Service and Professional Occupations › Section 103 KAR 26:050 - Common carriers

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS 139.470,
				139.480
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 transactions
				involving common carriers.
Section 1.
			 Definition. "Rolling stock" means only that equipment designed to move on rails
			 and used for the transportation of goods or passengers for hire.
Section 2. All tangible personal property,
			 digital property, admissions, accommodations, and taxable services sold to or
			 used by common carriers in this state shall be subject to application of the
			 sales or use tax with the exceptions noted in Section 3 of this administrative
			 regulation. Tax shall be applicable to leasing arrangements, or use pursuant to
			 leasing arrangements, whereby items of equipment (including things such as
			 tires or batteries) are acquired by common carriers for utilization over
			 extended periods of time in connection with operations. The purchases, uses,
			 leases, and uses pursuant to leases shall be subject to the exceptions and
			 qualifications in Section 3 of this administrative regulation.
Section 3. The following shall be excepted
			 from application of the sales or use tax:
(1)
			 Over the road equipment which enters this state in actual use in interstate
			 commerce at the time of entering, and is used exclusively in interstate
			 commerce thereafter. This exception shall not be void due to nominal use in
			 intrastate commerce.
(2) Ships,
			 vessels, and related equipment which enter this state in actual use in
			 interstate commerce at the time of entering and are used exclusively in
			 interstate commerce thereafter. This exception shall not be void due to nominal
			 use in intrastate commerce.
(3)
			 Locomotives or rolling stock, including materials for the construction, repair,
			 or modification thereof, or fuel or supplies for the direct operation of
			 locomotives or trains, used or to be used in interstate commerce. Supplies
			 shall not include items used for construction, maintenance, or support of the
			 railway system.
(4) Aircraft,
			 repair and replacement parts therefor, and supplies, except fuel, for the
			 direct operation of aircraft in interstate commerce and used exclusively for
			 the conveyance of property or passengers for hire. This exception shall not be
			 void due to nominal use in intrastate commerce.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 26 - Sales and Use Tax; Service and Professional Occupations › Section 103 KAR 26:060 - Painters and finishers

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 painting or finishing real and tangible personal
				property.
Section 1. Persons engaged in
			 the business of painting or finishing tangible personal property are the
			 sellers of tangible personal property. As a seller, a painter or finisher must
			 obtain a retail sales and use tax permit and remit the tax measured by the
			 gross receipts from charges for painting or finishing finished products for
			 consumers.
Section 2. Tax does not
			 apply to charges for repainting or refinishing used articles. Tax applies in
			 such case to the sale to the finisher of the paint and other materials used in
			 the process, as he is regarded as the consumer of such property. If the
			 refinisher uses paint or other materials purchased under a resale certificate,
			 or without payment of use tax, he must report and pay tax measured by the cost
			 of the materials to him.
Section 3.
			 House painters are consumers and tax does not apply to charges for painting
			 real estate. Tax applies in such case to the sale of paint to the house
			 painter.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 26 - Sales and Use Tax; Service and Professional Occupations › Section 103 KAR 26:070 - Contractors

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.210,
				139.240,
				139.260,
				139.270,
				139.310,
				139.340,
				139.660,
				139.710,
				139.730
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130 authorizes the Department of Revenue
				to promulgate administrative regulations for the assessment, collection,
				refunding, administration, and enforcement of Kentucky tax laws. This
				administrative regulation interprets the sales and use tax law as it applies to
				transactions involving contractors, subcontractors, and contractor-retailers
				making improvements to real property.
Section
			 1. Definitions.
(1)
			 "Construction contract" means a contract:
(a)
1. For erecting, remodeling, or repairing a
			 building or other structure on land; or
2. Replacing, furnishing, or installing
			 materials or fixtures permanently to real property; and
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 26 - Sales and Use Tax; Service and Professional Occupations › Section 103 KAR 26:080 - Dentists and dental laboratories

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010
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 transactions
				involving dentists and dental laboratories.
Section
			 1. Dentists are consumers of the materials, supplies, dental
			 laboratory products, and other tangible personal property which they use in
			 performing their services. The tax, accordingly, shall apply to the sale of the
			 tangible personal property to the dentist.
Section 2. Dental laboratories are the
			 retailers of the plates, inlays, and any other products which they manufacture
			 for dentists or other consumers. Tax shall apply to their entire charges for
			 such products sold at retail regardless of whether the materials and services
			 are separately stated.
Section 3.
			 Repairers of a dental prosthesis shall be the consumers of the parts and
			 materials used in its repair. Repairers of a dental prosthesis shall pay sales
			 and use tax on the purchase of all parts and materials used in its repair.
			 Sales and use tax shall not be due on the charge by the repairer to its
			 customer for the dental prosthesis repair.
STATUTORY AUTHORITY:
				  KRS
				  131.130
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 26 - Sales and Use Tax; Service and Professional Occupations › Section 103 KAR 26:090 - Veterinarians and pet care service providers

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.260,
				139.290,
				139.480,
				42 U.S.C.
				12101
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 interprets the sales and use tax law
				as it applies to transactions involving veterinarians and pet care service
				providers.
Section 1. Definitions.
(1) "Pet care services" means non-medical
			 services performed for the benefit of pets and other companion animals such as
			 the services listed in
			 KRS
			 139.200.
(2) "Small animal veterinary services" means:
(a) All activities related to the wellness,
			 diagnosis, or treatment of pets and other companion animals performed by
			 veterinarians or other persons in support of the veterinary services provided;
			 and
(b) Does not include veterinary
			 services that are excluded under
			 KRS
			 139.200.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 26 - Sales and Use Tax; Service and Professional Occupations › Section 103 KAR 26:100 - Industrial laundry and linen supply service

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 transactions
				involving industrial laundry and linen supply services.
Section 1.
(1) Industrial laundry services are subject
			 to sales tax pursuant to
			 KRS
			 139.200(2)(k).
(2) The list in this subsection shall serve
			 as general examples of industrial laundry services:
(a) Industrial uniform supply
			 services;
(b) Protective apparel
			 supply services;
(c) Industrial mat
			 and rug supply services; and
(d)
			 Any other substantially similar industrial services.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 26 - Sales and Use Tax; Service and Professional Occupations › Section 103 KAR 26:110 - Motor carrier repair and replacement parts

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				131.110,
				139.010,
				139.200,
				139.260,
				139.270,
				139.310,
				139.330,
				139.480,
				139.540,
				139.550,
				139.590,
				139.720
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130 and
				139.710
				authorize the Department of Revenue to promulgate administrative regulations
				for the assessment, collection, refunding, administration, and enforcement of
				the Kentucky tax laws. This administrative regulation establishes requirements
				and guidelines for the application of the sales and use tax exemption for
				repair and replacement parts for the direct operation or maintenance of a motor
				vehicle, including any towed unit, used exclusively in interstate commerce for
				the conveyance of property or passengers for hire as provided in
				KRS
				139.480(31).
Section 1. Definitions.
(1) "Exclusively in interstate commerce"
			 means the conveyance of property or passengers by a motor vehicle in more than
			 one (1) state. A motor vehicle used in the conveyance of property or passengers
			 only within the borders of this state is not used in interstate
			 commerce.
(2) "For hire" means a
			 motor carrier receiving compensation for transportation of property owned by
			 others or passengers under the requirements of the Federal Motor Carrier Safety
			 Administration (FMCSA) 49 C.F.R. 325 to 399.
(3) "Truck Part Direct Pay Authorization" or
			 "TP 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 applicable repair, replacement parts, and labor or services
			 rendered in installing or applying applicable repair and replacement
			 parts.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 26 - Sales and Use Tax; Service and Professional Occupations › Section 103 KAR 26:120 - Advertising agencies

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.260,
				139.270,
				139.280,
				139.310,
				139.330,
				139.470,
				139.480,
				139.495
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) and
				139.710
				authorize the Department of Revenue to promulgate administrative regulations
				for the assessment, collection, refunding, administration, and enforcement of
				the Kentucky tax laws. This administrative regulation establishes requirements
				and guidelines for the application of sales and use tax to purchases and sales
				of tangible personal property and digital property by advertising
				agencies.
Section 1. Definitions.
(1) "Advertising agency" means a business
			 engaged primarily in the professional service of developing strategy, concept,
			 and design for the placement of advertising on radio or television stations, or
			 in newspapers, magazines, or other media.
(2) "Advertising services" means all
			 advertising agency activities involved in the conceptualization, development,
			 production, and refinement of a master advertisement prior to its reproduction
			 by the advertising agency or a third party including creative concept
			 development, design, layout, consultation services, research, script and copy
			 writing, art preparation, public relations, and account management
			 services.
(3) "Master
			 advertisement" means the original advertising material created by the
			 advertising agency for reproduction as tangible personal property or digital
			 property for the purpose of display or other advertising uses, such as master
			 commercials, camera ready art, proofs, and corporate logos.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 26 - Sales and Use Tax; Service and Professional Occupations › Section 103 KAR 26:131 - Landscaping services

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.260,
				139.270,
				139.470,
				139.480
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 landscaping
				services.
Section 1. Definitions.
(1) "Construction contract" is defined by
			 103 KAR 26:070,
			 Section 1(1).
(2) "Contractor" is
			 defined by
			 103 KAR 26:070,
			 Section 1(2)(a).
(3) "Department"
			 means the Department of Revenue.
(4) "De minimis threshold exemption" is
			 defined by
			 KRS
			 139.470(23).
(5) "Farm machinery" is defined by
			 KRS
			 139.480(11).
(6) "Landscaping services" means those
			 services listed in
			 KRS
			 139.200(2)(g).
(7) "Person" is defined by
			 KRS
			 139.010(26).
(8) "Practice of landscape architecture" is
			 defined by
			 KRS
			 323A.010(3).
(9) "Professional services" is defined by
			 KRS
			 323A.010(4).
(10) "Resale certificate" means Resale
			 Certificate Form 51A105, Streamlined Sales and Use Tax Agreement - Certificate
			 of Exemption, Form 51A260, or Multistate Tax Commission's Uniform Sales and Use
			 Tax Exemption/Resale Certificate - Multi-jurisdiction.
(11) "Retailer" is defined by
			 KRS
			 139.010(35).
(12) "Seller" is defined by
			 KRS
			 139.010(39).
(13) "Subcontractor" is defined by
			 103 KAR 26:070,
			 Section 1(2)(a).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:020 - Blueprints and copies

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 relates to the production
				of blueprints and other copied documents.
Section
			 1. The sale of copies, stock blueprints, and products of a similar
			 nature constitute a retail sale of tangible personal property or digital
			 property, and the tax shall apply to the total charge for these products. This
			 treatment shall apply regardless of whether the product is produced to the
			 special order of the customer, the product is made from materials furnished by
			 the customer, or the product is made from materials furnished by the
			 retailer.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:030 - Brokers, lienors and fiduciaries

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200
NECESSITY, FUNCTION, AND CONFORMITY: This administrative
				regulation interprets the sales and use tax law as it applies to sales by
				brokers, lienors, and fiduciaries.
Section
			 1. Brokers such as food or produce brokers, grain brokers, lumber
			 brokers and other brokers not having possession of tangible personal property
			 for sale are not retailers.
Section
			 2. Pawnbrokers selling tangible personal property are retailers
			 and shall report and pay the tax on the gross receipts from the sale of such
			 property. The sale of property forfeited to them by reason of the pawner's
			 failure to redeem shall be included in the gross receipts.
Section 3. Lienors such as storage operators,
			 mechanics, artisans and others selling tangible personal property to enforce a
			 lien thereon are retailers with respect to sales of the property to consumers
			 and the tax applies to the gross receipts from such sales.
Section 4. Fiduciaries having possession of
			 tangible personal property for the purpose of sale are retailers with respect
			 to sales of the property to consumers and the tax applies to the gross receipts
			 from such sales.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:040 - Finance companies

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200
NECESSITY, FUNCTION, AND CONFORMITY: To interpret the sales and
				use tax law as it applies to sales of tangible personal property by finance
				companies.
Section 1. Sales of tangible
			 personal property by a finance company as a result of a default of payments by
			 a customer are subject to the sales or use tax when such property is sold to a
			 consumer.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:050 - Sourcing of retail sales by florists

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.105,
				139.200,
				139.310,
				139.330
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
				139.105 requires florist wire sales to be
				sourced in accordance with an administrative regulation promulgated by the
				department. This administrative regulation interprets the sales and use tax law
				as it applies to sales by florists.
Section
			 1. Sales of the following are examples of items that shall be
			 subject to the sales and use tax:
(1)
			 Balloons;
(2) Bouquets;
(3) Candy;
(4) Flowers;
(5) Potted plants;
(6) Shrubbery;
(7) Vases;
(8) Wreaths; and
(9) Other similar items of tangible personal
			 property.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:080 - Meals served by railroads, airlines, and other transportation companies

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
				assessment, collection, refunding, administration, and enforcement of Kentucky
				tax laws. This administrative regulation interprets the sales and use tax law
				as it applies to meals, prepared food, candy, soft drinks, and alcoholic
				beveragesserved by railroads, airlines or other transportation
				companies.
Section 1. Gross receipts
			 or sales price includes sales of meals, prepared food, candy, soft drinks, and
			 alcoholic beverages by railroads, pullman car, airlines or other transportation
			 companies, while within the state.
Section
			 2. In cases where meals, prepared food, candy, soft drinks, and
			 alcoholic beverages are served without a separately stated charge to the
			 passengers of the foregoing companies, the company will be considered the
			 consumer of the meals, prepared food, candy, soft drinks, and alcoholic
			 beverages and the tax applies at the time of the sale to the company.
STATUTORY AUTHORITY:
				  KRS
				  131.130
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:100 - Motor vehicles, manufactured homes, mobile homes and trailers

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.450,
				138.460,
				139.010,
				139.200,
				139.470,
				189.010,
				227.550
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 sales of motor
				vehicles, manufactured homes, mobile homes, and trailers.
Section 1. Definitions.
(1) "All-terrain vehicle" is defined by
			 KRS
			 189.010(24).
(2) "Electric low-speed scooter" is defined
			 by
			 KRS
			 189.010.
(3) "Manufactured home" is defined by
			 KRS
			 227.550(6).
(4) "Mobile home" is defined by
			 KRS
			 227.550(9).
(5) "Moped" is defined by
			 KRS
			 138.450(6).
(6) "Motor vehicle" is defined by
			 KRS
			 138.450(5).
(7) "Semitrailer" is defined by
			 KRS
			 189.010(12).
(8) "Trailer" is defined by
			 KRS
			 189.010(17).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:120 - Photographers, photo finishers, and x-ray labs

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.260
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 photographers,
				photo finishers, and x-ray laboratories.
Section
			 1. Photographers.
(1)
			 Photographers are primarily engaged in the business of rendering a nontaxable
			 professional service in the taking, development, printing, and provision of an
			 original photograph. The photographer is the consumer of all tangible personal
			 property and digital property used in the performance of his or her
			 professional service, and the tax shall apply at the time of the sale of the
			 property to the photographer. This treatment shall apply to digital photography
			 and print-based photography.
(2) In
			 making additional prints, however, the photographer is producing and selling
			 tangible personal property, and the tax shall apply to the selling price of the
			 prints. The tax shall not apply to sales of property to the photographer which
			 become an ingredient or component part of the prints to be sold pursuant to
			 KRS
			 139.260.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:130 - Printing and related industries

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010
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. This
				administration regulation establishes the sales and use tax requirements for
				printing and related industries.
Section
			 1. The tax shall apply to retail sale charges for printing,
			 lithography, photolithography, rotogravure, gravure, silk screen printing,
			 imprinting, multilithing, multigraphing, photostats, steel die engraving,
			 screen imaging, digital imaging, and similar operations now in existence or
			 later devised for consumers regardless of whether or not the paper and other
			 materials are furnished by the consumer.
Section
			 2. The tax shall apply to retail sales charges for services in
			 connection with the sale of printed matter, including die cutting, embossing,
			 folding, and other binding and finishing operations regardless of whether or
			 not the said printed matter is furnished by the customer. Other taxable charges
			 included with the sale of printed material shall include costs of postage,
			 addressing, enclosing, sealing, preparing for mailing, or mailing. The tax
			 shall apply to charges for envelopes.
STATUTORY AUTHORITY:
				  KRS
				  131.130,
				  139.710
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:140 - Publishers of newspapers, magazines and periodicals

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010
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 interprets the sales and use tax law
				as it applies to sales of newspapers, magazines and periodicals.
Section 1. Newspapers.
(1) Sales of newspapers by the publisher are
			 sales of tangible personal property or digital property. The tax applies to the
			 gross receipts of the publisher from such sales in all cases, unless the sale
			 is for delivery or access outside of this state.
(2) Newstands, drug stores, street vendors,
			 and other businesses selling to consumers are the retailers of newspapers sold
			 by them. Proceeds from the sale thereof shall be included in the gross receipts
			 of the retailer subject to the tax.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:150 - Repairers and reconditioners of tangible personal property

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.215,
				139.260,
				139.270,
				139.280,
				139.290,
				139.310,
				139.330
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 the
				sales and use tax requirements for parts and materials used by repairers and
				reconditioners of tangible personal property.
Section 1. Definitions.
(1) "De minimis" is defined by
			 KRS
			 139.215.
(2) "Extended warranty services" is defined
			 by
			 KRS
			 139.010(13).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:170 - Sales by civic clubs and similar organizations

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010
NECESSITY, FUNCTION, AND CONFORMITY: This administrative
				regulation interprets the sales and use tax law as it applies to transactions
				involving sales by civic clubs and similar organizations.
Section 1. Where civic clubs, associations,
			 chambers of commerce, and similar organizations sell tickets for meals at
			 prices which include services rendered in addition to the cost paid to the
			 supplier for the meals, such clubs, associations, chambers of commerce and
			 similar organizations will be treated as consumers of such meals, and the tax
			 applies to gross receipts from the sale of the meals to them. Such clubs and
			 other organizations are consumers of other items of tangible personal property
			 which they sell incidentally in connection with the rendering of their
			 services, and the tax applies to gross receipts from the sales of such property
			 to them.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:220 - Restaurant transactions

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				91A.400,
				139.010,
				139.200,
				139.210,
				139.260,
				139.270,
				139.290,
				139.310,
				139.330,
				139.480,
				139.485
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the assessment, collection, refunding, administration, and enforcement of
				Kentucky tax laws. This administrative regulation establishes the sales and use
				tax requirements for miscellaneous transactions relating to restaurants.
Section 1. Definitions.
(1) "Food and food ingredients" is defined by
			 KRS
			 139.485(2).
(2) "Mandatory gratuity" means a gratuity or
			 tip charged by a restaurant. An example of a mandatory gratuity is a gratuity
			 charge made by a restaurant for serving a large number of customers in a single
			 group.
(3) "Prepared food" is
			 defined by
			 KRS
			 139.485(3)(g).
(4) "Voluntary gratuity" means a gratuity or
			 tip not required by a restaurant, but willfully added by a
			 customer.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:230 - Motor vehicle body shops

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.210,
				139.215,
				139.240,
				139.250,
				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 all tax laws in Kentucky. This
				administrative regulation interprets the sales and use tax law as it applies to
				motor vehicle body shops.
Section 1.
			 Definitions.
(1) "Extended warranty services"
			 is defined by
			 KRS
			 139.010(13).
(2) "Motor vehicle" is defined by
			 KRS
			 138.450(5).
(3) "Original warranty" means the guarantee
			 to furnish, pursuant to the provisions of an original contract of sale and for
			 a specified period of time, replacement parts, materials, or labor related to
			 the property or service sold.
(4)
			 "Person" is defined by
			 KRS
			 139.010(26).
(5) "Retailer" is defined by
			 KRS
			 139.010(35).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations › Section 103 KAR 27:240 - Reporting of sales tax relating to equine breeding fees

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.200,
				139.531,
				139.720,
				230.800,
				230.802,
				230.804
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 application and
				reporting of the sales tax from breeding a stallion to a mare in Kentucky
				pursuant to
				KRS
				139.531 and the transfer of these funds
				pursuant to
				KRS
				230.800,
				230.802,
				and
				230.804.
Section 1. Reporting Requirements. Any person
			 who breeds a stallion to a mare in Kentucky shall:
(1) Maintain records pursuant to
			 KRS
			 139.720;
(2) Collect, report, and remit applicable
			 sales tax due on the transactions; and
(3) File a supplementary schedule entitled
			 "Kentucky Sales and Use Tax Equine Breeders Supplementary Schedule", Form
			 51A132, which is incorporated by reference in
			 103
			 KAR 3:020, for each sales tax filing period that
			 includes sales tax from sales for breeding a stallion to a mare in
			 Kentucky.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 28 - Sales and Use Tax; Miscellaneous Retail Transactions › Section 103 KAR 28:010 - Admissions

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.480,
				139.010,
				139.200,
				139.260,
				139.470,
				139.480,
				139.482,
				139.495,
				139.498,
				229.031
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 sale
				of admissions.
Section 1. Definition.
			 "Admissions" is defined by
			 KRS
			 139.010(1).
Section 2. Excluded Admissions. The
			 admissions listed in this section are specifically excluded from sales tax by
			 statute:
(1) Admissions to race tracks upon
			 which tax is levied under
			 KRS
			 138.480;
(2) Admission fees paid to enter or
			 participate in a fishing tournament or for the use of a boat ramp as provided
			 by
			 KRS
			 139.010(1)(b);
(3) Admissions to historical sites defined by
			 KRS
			 139.482(1);
(4) Admissions charged by nonprofit
			 educational, charitable, or religious institutions exempt under
			 KRS
			 139.495(2)(a) 5;
(5) Admissions charged by nonprofit civic,
			 governmental, or other nonprofit organizations exempt under
			 KRS
			 139.498(1)(a); and
(6) Admissions to unarmed combat shows such
			 as boxing and wrestling shows taxed under
			 KRS
			 229.031(1).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 28 - Sales and Use Tax; Miscellaneous Retail Transactions › Section 103 KAR 28:020 - Layaway sales

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 layaway sales.
Section
			 1. In the case of a layaway or will-call sales (including those in
			 which a deposit is made by the customer), retailers who maintain records on a
			 cash basis and report cash collections rather than sales transactions for sales
			 tax purposes must report cash collections on layaway sales in the return for
			 the period in which the cash is received. All other retailers must report
			 layaway sales on the return for the taxable period in which they are entered as
			 a sale on the retailer's books.
Section
			 2. If the deposit is forfeited by the customer, the seller shall
			 include only the amount of the deposit received in his gross receipts subject
			 to tax.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 28 - Sales and Use Tax; Miscellaneous Retail Transactions › Section 103 KAR 28:030 - Producing, fabricating and processing

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010,
				139.260
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 the
				producing, fabricating or processing of property furnished by consumers.
Section 1. Tax shall apply to charges for
			 producing, fabricating, processing, printing, or imprinting tangible personal
			 property for consumers who furnish either directly or indirectly the materials
			 used.
Section 2. "Producing," "
			 fabricating," and "processing" shall include any labor which results in the
			 creation or production of tangible personal property or which is a step in a
			 process or series of operations resulting in the creation or production of
			 tangible personal property.
Section
			 3. Tangible personal property which is cut, threaded, shaped,
			 bent, polished, welded, sheared, engraved, punched, drilled, machined,
			 monogrammed, decoratively stitched, or in some other way has work performed on
			 it to change it from its original state into something else with different
			 characteristics shall be considered to have been fabricated. Examples of
			 taxable charges shall include the items listed in this section:
(1) A piece of rod is bent into a "U" shape;
			 the two (2) ends threaded to form a U-bolt. An entirely new item is made which
			 doesn't resemble the original. This shall be considered fabrication and shall
			 be taxable. Tax shall be applied to the total selling price of the fabricated
			 article.
(2) Two (2) pieces of
			 sheet steel are laid side by side and a single-bead weld is drawn along the two
			 (2) edges to join them together. This shall be considered fabrication, and tax
			 shall be applicable to the total selling price.
(3) If a gear with a worn hole is filled in
			 or built up and a larger or smaller hole bored in it to fit a larger or smaller
			 shaft, this shall be considered fabrication and the full amount charged shall
			 be subject to tax.
(4) The total
			 charge for manufacturing a part in the shop from stock shall be fully
			 taxable.
(5) Decorative stitching,
			 monogramming, or engraving added to any tangible personal property shall be
			 considered fabrication and shall be subject to tax.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 28 - Sales and Use Tax; Miscellaneous Retail Transactions › Section 103 KAR 28:051 - Leases and rentals

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.460,
				138.463,
				139.010,
				139.105,
				139.200,
				139.210,
				139.270,
				139.280,
				139.290,
				139.310,
				139.330,
				139.340,
				139.430,
				139.471,
				139.484,
				139.600,
				139.620
NECESSITY FUNCTION AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				department to make administrative regulations for the administration and
				enforcement of all tax laws in this state, and
				KRS
				139.710 requires the department to administer
				the provisions of KRS Chapter 139, regarding sales and use taxes. This
				administrative regulation sets forth requirements for leases and rentals of
				tangible personal property or digital property relating to the sales and use
				tax law.
Section 1. Definitions.
(1) "Primary property location" means the
			 location as indicated by an address for the property provided by the lessee
			 that is available to the lessor from the lessor's records maintained in the
			 ordinary course of business, if use of this address does not constitute bad
			 faith. This location shall not be altered by intermittent use of the property
			 at different locations.
(2)
			 "Transportation equipment" means any of the following:
(a) Locomotives and railcars that are
			 utilized for the carriage of persons or property in interstate
			 commerce;
(b) Trucks and
			 truck-tractors with a gross vehicle weight rating (GVWR) of 10,001 pounds or
			 greater, trailers, semi-trailers, or passenger buses that are:
1. Registered through the International
			 Registration Plan; and
2. Operated
			 under authority of a carrier authorized and certificated by the U.S. Department
			 of Transportation or another federal authority to engage in the carriage of
			 persons or property in interstate commerce;
(c) Aircraft that are operated by air
			 carriers authorized and certificated by the U.S. Department of Transportation
			 or another federal authority or a foreign authority to engage in the carriage
			 of persons or property in interstate or foreign commerce; and
(d) Containers designed for use on and
			 component parts attached or secured on the items set forth in paragraphs (a)
			 through (c) of this section.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 28 - Sales and Use Tax; Miscellaneous Retail Transactions › Section 103 KAR 28:060 - Replacement parts

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 furnishing of parts or materials under the
				provisions of a guarantee.
Section 1.
			 The sale of tangible personal property by a retailer includes the furnishing,
			 pursuant to the guaranty provisions of the contract of sale, of replacement
			 parts or materials. Sales of such property to a retailer are therefore sales
			 for resale with respect to which tax does not apply.
Section 2. Any charge made by the retailer
			 for replacement parts or material shall be included in "gross receipts" or
			 "sales price," as the case may be.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 28 - Sales and Use Tax; Miscellaneous Retail Transactions › Section 103 KAR 28:090 - Tangible personal property; security instrument enforcement

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				139.010
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 sales of
				tangible personal property enforcing the provisions of a security
				instrument.
Section 1. The sales or
			 use tax shall not apply to sales of tangible personal property at public
			 auction enforcing the provisions of a security instrument if the sale is made
			 pursuant to a court decree by a court appointed official and if the property is
			 bid in by the secured party.
Section
			 2. The sales or use tax shall apply to other sales of tangible
			 personal property enforcing the provisions of a security instrument and to
			 subsequent sales of tangible personal property by the secured party who bids in
			 the property at public auction to the same extent as other sales.
STATUTORY AUTHORITY:
				  KRS
				  131.130
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 28 - Sales and Use Tax; Miscellaneous Retail Transactions › Section 103 KAR 28:130 - Tire retreading and recapping

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 charges for tire retreading and recapping.
Section 1. Persons engaged in retreading or
			 recapping of tires for customers are retailers and the tax applies to the gross
			 receipts from such retreading or recapping of tires. The total price charged by
			 the retreader or recapper is the measure of the tax for either retreading or
			 recapping a tire belonging to his customer, or for a recapped or retreaded tire
			 sold outright by the recapper or retreader to his customer.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)