Ky. Rev. Stat. » Chapter 139
Kentucky Revised Statutes

Ky. Rev. Stat. § 139.250 (2026)

Seller's permit to do business -- Issuance -- Nonassignability -- Display

✓ current as of May 2026
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After compliance with KRS 139.240 and 139.660 by the applicant, the department shall grant and issue to each applicant a separate permit for each place of business within the state. A permit shall not be assignable, and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 412, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 25, effective February 5, 1960.

Notes of Decisions
Cited in 3 cases, 1963–1991 · leading case: Marcum v. City of Louisville Mun. Hous. Comm'n, 374 S.W.2d 865 (Ky. Ct. App. 1963).
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Marcum v. City of Louisville Mun. Hous. Comm'n, 374 S.W.2d 865 (Ky. Ct. App. 1963). “260) The definition of retailer includes a seller who is a person engaged in the business of selling tangible personal property or services of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax.”
Commonwealth, Dep't of Revenue v. Warren Chem. & Janitor Supply Co., 562 S.W.2d 644 (Ky. Ct. App. 1977). “The certificate relieves the seller from the burden of proof only if taken in good faith from a person who is engaged in the business of selling tangible, personal property and who holds the permit provided for in KRS 139.250, and who at the time of purchasing the tangible,…”
Pace Membership Warehouse, Inc. v. Revenue Cabinet, 808 S.W.2d 353 (Ky. Ct. App. 1991). “That statute, in its entirety, recites: (1) The resale certificate relieves the seller from the burden of proof only if taken in good faith from a person who: (a) Is engaged in the business of selling tangible personal property; (b) Holds the permit provided for in KRS 139.250;…”
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