139.778 Tangible personal property purchased out of state -- Collection of tax at

201 words·~1 min read·/ky/139-778

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

titling or first registration -- Exemptions -- Remittance to department.

(1)The county clerk shall collect any applicable sales and use tax for the following

tangible personal property purchased out of state at the time the property is offered

for titling or first registration:

(a)Recreational vehicles as defined in KRS 186.650;

(b)Manufactured homes as defined in KRS 186.650;

(c)Motorboats as defined in KRS 235.010;

(d)Vessels as defined in KRS 235.010; and

(e)Any other tangible personal property offered for titling or first registration in

Kentucky.

(2)The tax shall be collected unless the owner:

(a)Presents a tax receipt from the seller verifying that the tax has been previously

paid;

(b)Demonstrates that the transfer of the property is exempt under KRS

139.470(3); or

(c)Provides a properly executed resale certificate or certificate of exemption in

accordance with KRS 139.270.

(3)The tax collected by the county clerk shall be reported and remitted to the

department on forms provided by the department.

(4)For services provided in collecting the tax, the county clerk shall deduct a fee of

three percent (3%) of the tax collected and remit the balance to the department as

provided in KRS 138.464.