Kentucky Revised Statutes

Ky. Rev. Stat. § 136.606 (2026)

Provider's power to collect from consumer -- Separate display of tax ---

✓ current as of May 2026

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Taxes collected constitute debt to Commonwealth.

(1) The tax imposed by KRS 136.604 shall be collected by every provider engaged in business in this state from the purchaser. To the extent that the provisions of KRS Chapter 279 are inconsistent with KRS 136.600 to 136.660, KRS 136.600 to 136.660 shall control. The provider shall give the purchaser a receipt for the tax collected. The provider shall separately state the tax billed from all other charges on the receipt.

(2) Every purchaser is liable for the tax imposed by KRS 136.604. The liability is not extinguished until the tax has been paid to this state, except that a receipt from a provider registered under KRS 136.618 reflecting that the provider has billed the tax, with evidence that the purchaser has paid the tax, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.

(3) The tax or any part thereof required by this section to be collected by the multichannel video programming service provider from the purchaser shall:

(a) Be deemed to be held in trust by the provider for and on account of the Commonwealth of Kentucky; and

(b) Constitute a debt owed by the provider to this state. Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 91, effective January 1, 2006.

Notes of Decisions

Cited in 3 cases, 2006–2017 · leading case: Lori Hudson Flanery in Her Off. Capacity as Sec'y of the Fin. & Admin. Cabinet, Commonwealth of Kentucky v. City of Florence, Kentucky, 520 S.W.3d 355 (Ky. 2017).

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Lori Hudson Flanery in Her Off. Capacity as Sec'y of the Fin. & Admin. Cabinet, Commonwealth of Kentucky v. City of Florence, Kentucky, 520 S.W.3d 355 (Ky. 2017). · cites it 2× “KRS 136.606, ' 136.614, 136.620. As we held above, the General Assembly cannot prohibit the Cities from collecting franchise fees from franchisees as consideration for the use of the Cities’ rights-of-way.”

Directv, Inc. v. Treesh, 469 F. Supp. 2d 425 (E.D. Ky. 2006). · cites it 2× “272 § 91(l)(codified at KRS § 136.606(1)). 2) Section 96 — New Gross Revenue Tax on Providers.”

Kentucky Catv Ass'n, Inc. D/B/A Kentucky Cable Telecomm. Ass'n, Inc. v. City of Florence, Kentucky (Ky. 2017). “KRS 136.606, ' 136.614, 136.620. As we held above, the General Assembly cannot prohibit the Cities from collecting franchise fees from franchisees as consideration for the use of they Cities’ rights-of-way.”

— Ky. Rev. Stat. § 136.606(1) — 1 case

Directv, Inc. v. Treesh, 469 F. Supp. 2d 425 (E.D. Ky. 2006). “272 § 91(l)(codified at KRS § 136.606(1)). 2) Section 96 — New Gross Revenue Tax on Providers.”

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