45A.067 Requirement for registration with Department of Revenue to collect and remit sales and use tax -- Exemption -- Applicability to foreign persons -- Administrative regulation.
<br><br> <br>Page 1 of 1 <br>45A.067 Requirement for registration with Department of Revenue to collect and <br>remit sales and use tax -- Exemption -- Applicability to foreign persons -- <br>Administrative regulation. <br>(1) As used in this section: <br>(a) "Affiliate" means a person who directly or indirectly owns or controls, is <br>owned or controlled by, or is under common ownership or control with <br>another person or group of persons; and <br>(b) "Person" includes any individual, firm, copartnership, pass-through entity as <br>defined in KRS 141.010(26), joint venture, association, social club, fraternal <br>organization, corporation, estate, trust, business trust, receiver, trustee, <br>syndicate, cooperative, assignee, governmental unit or agency, or any other <br>group or combination acting as a unit. <br>(2) The Commonwealth shall not contract to acquire goods or services, and a person <br>shall not contract to supply goods or services to the Commonwealth, unless, prior to <br>or contemporaneous with entering into the contract, the person contracting to supply <br>goods or services and its affiliates register with the Department of Revenue to <br>collect and remit the sales and use tax imposed by KRS Chapter 139. <br>(3) Nothing in this section shall require a person or affiliate to register if the person or <br>affiliate does not make sales to customers in the Commonwealth. <br>(4) The provisions of subsection (2) of this section are specifically applicable to foreign <br>persons, notwithstanding the fact that the foreign person or the affiliate may not <br>otherwise be legally obligated to collect and remit the sales and use tax. <br>(5) The secretary of the Finance and Administration Cabinet shall promulgate an <br>administrative regulation to establish the procedure ensuring compliance with the <br>provisions of this section. <br>Effective: July 15, 2008 <br>History: Created 2008 Ky. Acts ch. 43, sec. 1, effective July 15, 2008. <br><br>