Retailers that provide road and travel services -- Taxes collected constitute
debt to Commonwealth.
(1) Except as provided in subsections (2) and (3) of this section, the tax shall be
required to be collected by the retailer from the purchaser. The tax shall be
displayed separately from the sales price, the price advertised in the premises, the
marked price, or other price on the sales receipt or other proof of sales.
(2) The department may relieve certain retailers from the requirement in subsection (1)
of this section of separate display of the tax when the circumstances of the retailer
make compliance impracticable. If the retailer establishes to the satisfaction of the
department that the sales tax has been added to the total amount of the sales price
and has not been absorbed by the retailer, the amount of the sales price shall be the
amount received exclusive of the tax imposed.
(3) Retailers that provide road and travel services that are taxable under KRS 139.200
shall not be required to state the tax separately from the sales price if the retailer can
establish and provide evidence that the sales tax has been added to the total amount
of the sales price charged to the purchaser and has not been absorbed by the retailer.
The amount of the sales price shall be the amount received exclusive of the tax
imposed.
(4) The taxes collected under this section shall be deemed to be held in trust by the
retailer for and on account of the Commonwealth.
(5) The taxes to be collected under this section shall constitute a debt of the retailer to
the Commonwealth.
Effective: March 24, 2023
History: Amended 2023 Ky. Acts ch. 92, sec. 48, effective March 24, 2023. --
Amended 2008 Ky. Acts ch. 95, sec. 6, effective August 1, 2008. -- Amended 2007
Ky. Acts ch. 141, sec. 5, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 85,
sec. 410, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 9,
effective July 1, 2004. -- Amended 1990 Ky. Acts ch. 137, sec. 1, effective July 13,
1990. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 21, effective February 5, 1960.
Notes of Decisions
Mine Serv. Co. v. James River Coal Co. (In re James River Coal Co.), 534 B.R. 666 (Bankr. E.D. Va. 2015).
· cites it 5× “Ky. Rev. Stat. Ann. § 139.210 (1), (3). Over the course of the parties’ dealings, after selling goods to one of the Debtors, Mine Service would collect the applicable sales tax in connection with a sale transaction upon payment of its invoice.”
Ark Encounter, LLC v. Parkinson, 152 F. Supp. 3d 880 (E.D. Ky. 2016).
· cites it 2× “the Commonwealth,” Ky. Rev. Stat. § 139.210(3), and once they are remitted to the Revenue Cabinet they become state funds, which can only be used for.”
Marcum v. City of Louisville Mun. Hous. Comm'n, 374 S.W.2d 865 (Ky. Ct. App. 1963).
· cites it 2× “Clearly, the legal incidence of the use tax falls upon the consumer who is the appellee here and, as the taxpayer, is exempt under section 170 of the Constitution and KRS 139.470.”
Commonwealth ex rel. Ross v. Lee's Ford Dock, Inc., 551 S.W.2d 236 (Ky. 1977).
“310) and are required to be collected by the retail seller and remitted to the state (KRS 139.210, 139.340). The retailer’s accountability is measured at 5% of his “gross receipts.”
Clark v. Bellsouth Telecomm., Inc., 461 F. Supp. 2d 541 (W.D. Ky. 2006).
· cites it 4× “Plaintiffs surely have such an interest. Moreover, even though BellSouth is the “retailer” who is technically required to pay the sales tax collected from the “purchasers,” see Ky.”
Luckett v. Elec. & Water Plant Bd., 558 S.W.2d 611 (Ky. 1977).
“KRS 139.210. If the legislature intended receipts from the 3% permissive rate increase to be exempt from sales tax, it could easily have incorporated its desire into KRS 160.”
ITT Fluid Prods. Corp. v. Crane Co., 793 S.W.2d 844 (Ky. Ct. App. 1990).
· cites it 6× “Subsequent to the cabinet’s ruling and three years after the contract, ITT filed suit against Crane to collect the sales tax it paid pursuant to KRS 139.210, which provides: “The taxes herein imposed may be collected by the retailer from the consumer.”
BellSouth Tele Inc v. Farris (6th Cir. 2008).
“, Ky. Rev. Stat. Ann. § 139.210 (requiring sales tax to be separately listed as a line item); id.”
— Ky. Rev. Stat. § 139.210(1) — 1 case
Clark v. Bellsouth Telecomm., Inc., 461 F. Supp. 2d 541 (W.D. Ky. 2006).
“Plaintiffs surely have such an interest. Moreover, even though BellSouth is the “retailer” who is technically required to pay the sales tax collected from the “purchasers,” see Ky.”
— Ky. Rev. Stat. § 139.210(3) — 1 case
Ark Encounter, LLC v. Parkinson, 152 F. Supp. 3d 880 (E.D. Ky. 2016).
“the Commonwealth,” Ky. Rev. Stat. § 139.210(3), and once they are remitted to the Revenue Cabinet they become state funds, which can only be used for.”
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