Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 26 - Sales and Use Tax; Service and Professional Occupations
Section 103 KAR 26:010 - Nontaxable service enterprises
Current through Register Vol. 50, No. 6, December 1, 2023
RELATES TO: KRS 139.010, 139.200
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations necessary for the administration and enforcement of all tax laws in Kentucky. This administrative regulation establishes sales and use tax requirements for nontaxable service enterprises.
Section 1.
Section 2.
Section 3. If a person engaged in the business of rendering nontaxable services also regularly engages in the business of selling tangible personal property, digital property or taxable services to consumers, that person shall be classified as a retailer with respect to these sales, and shall obtain permits, file returns, and remit tax on those sales.
Section 4. Persons rendering services specifically enumerated in KRS 139.200 are retailers subject to sales tax.
Section 5.
SU-21-2; 1 Ky.R. 144; eff. 12-11-74; 33 Ky.R. 2343; 3150; eff. 5-4-2007; TAm eff. 5-20-2009; TAm eff. 8-3-2017; 46 Ky.R. 67; eff. 10-4-2019.
STATUTORY AUTHORITY: KRS 131.130, 139.010