(1) An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property, digital property, and services listed under KRS 139.200(2)(p) to (ax) purchased for storage, use, or other consumption in this state at the rate of six percent (6%) of the sales price.
(2) The excise tax applies to the purchase of digital property regardless of whether:
(a) The purchaser has the right to permanently use the goods;
(b) The purchaser's right to access or retain the digital property is not permanent; or
(c) The purchaser's right of use is conditioned upon continued payment. Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 10, effective March 24, 2023. -- Amended 2022 Ky. Acts ch. 212, sec. 6, effective January 1, 2023. -- Amended 2018 Ky. Acts ch. 171, sec. 40, effective April 14, 2018; and ch. 207, sec. 40, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 11, effective July 1, 2009. -- Amended 1990 Ky. Acts ch. 476, Pt. VII A, sec. 619, effective July 1, 1990. -- Amended 1968 Ky. Acts ch. 40, Part I, sec. 6. -- Created 1960 Ky. Acts ch. 5, Art. 1, sec. 31. Legislative Research Commission Note (3/24/2023). 2023 Ky. Acts ch. 92, sec. 57, provides that the amendments to this statute in that Act apply retroactively to January 1, 2023, and notwithstanding KRS 131.183, interest shall not be allowed or paid on a refund related to those amendments. Legislative Research Commission Note (4/27/2018). Pursuant to 2018 Ky. Acts ch. 207, sec. 152, the amendments made to this statute in that Act apply to transactions occurring on or after July 1, 2018.
Notes of Decisions
SmithKline Beecham Corp. v. Revenue Cabinet, 40 S.W.3d 883 (Ky. Ct. App. 2001).
· cites it 4× “The issues before us are: Applying these stated general rules, is SmithKline’s distribution of free samples subject to a use tax under KRS 139.310; and if so, do the medicine samples, so distributed, fall under the provisions of KRS 139.”
Revenue Cabinet v. Lazarus, Inc., 49 S.W.3d 172 (Ky. 2001).
· cites it 5× “ed and printed outside of Kentucky, is a Kentucky retailer liable for state use tax on: (1) pre-printed newspaper supplements shipped directly from the out-of-state printer to Kentucky, and (2) catalogs mailed directly from the out-of-state printer to potential customers in…”
WDKY-TV, Inc. v. Revenue Cabinet, 838 S.W.2d 431 (Ky. Ct. App. 1992).
· cites it 5× “The issue before this Court is whether television broadcasting rights may lawfully be taxed under Kentucky’s Use Tax statute, KRS 139.310, which imposes a tax on the storage, use, or other consumption in this state of tangible personal property.”
Commonwealth ex rel. Luckett v. City of Elizabethtown, 435 S.W.2d 78 (Ky. Ct. App. 1968).
· cites it 4× “The sole question presented upon this appeal is whether the City of Elizabethtown is liable for use tax under KRS 139.310 for certain items of equipment purchased outside of the state.”
Revenue Cabinet v. Ashland Oil, Inc., 888 S.W.2d 701 (Ky. Ct. App. 1994).
· cites it 3× “Simply stated, we agree with the Board of Tax Appeals that the assessment of the use tax by the Cabinet is constitutionally valid and thereby reject the Circuit Court’s analysis to the contrary.”
Stoner Creek Stud, Inc. v. Revenue Cabinet Commonwealth, 746 S.W.2d 73 (Ky. Ct. App. 1987).
“200 and not a use tax pursuant to KRS 139.310. KRS 139.500(1) exempts from the use tax any property the gross receipts from the sale of which are required to be measured in the sales tax levied by KRS 139.”
Commonwealth ex rel. Ross v. Lee's Ford Dock, Inc., 551 S.W.2d 236 (Ky. 1977).
“As distinguished from the sales tax, the “use tax” imposed by KRS 139.310 appears mainly to be a dragnet to catch transactions that have escaped the sales tax, as in the instance of untaxed purchases in or from other states.”
Commonwealth Ex Rel. Luckett v. WLEX-TV, INC., 438 S.W.2d 520 (Ky. Ct. App. 1969).
· cites it 4× “, for use taxes under KRS 139.310 on certain purchases of property made out of this state to be used in its television operations at Lexington, Kentucky.”
Inland Container Corp. v. Mason Cnty., 6 S.W.3d 374 (Ky. 1999).
“Pursuant to KRS 139.310, the Commonwealth of Kentucky assesses a six percent (6%) sales tax on a manufacturer’s electrical consumption.”
Coca-Cola Bottling Works Co. v. Kentucky Dep't of Revenue, 517 S.W.2d 746 (Ky. Ct. App. 1974).
“rior to 1968 amendments, the bottles and wooden cases in which the appellant Coca-Cola Bottling Works Company, whose place of business is in Cincinnati, Ohio, delivered Coca-Cola to dealers in Kentucky from January 1, 1963, to April 30, 1967, constituted property “purchased * *…”
— Ky. Rev. Stat. § 139.310(1) — 1 case
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.