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

Ky. Rev. Stat. § 139.360 (2026)

Tax due is retailer's debt

✓ current as of May 2026
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The tax or any part thereof required by KRS 139.340 to be collected by the retailer constitutes a debt owed by the retailer to this state. Effective: February 5, 1960 History: Created 1960 Ky. Acts ch. 5, Art. I, sec. 35, effective February 5, 1960.

Notes of Decisions
Cited in 1 case, 1963–1963 · 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). “(KRS 139.360) It is not unusual for the state to compensate an individual for tax services performed which benefit the state; e.”
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