Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations
Section 103 KAR 27:220 - Restaurant transactions
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 91A.400, 139.010, 139.200, 139.210, 139.260, 139.270, 139.290, 139.310, 139.330, 139.480, 139.485
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations necessary for the assessment, collection, refunding, administration, and enforcement of Kentucky tax laws. This administrative regulation establishes the sales and use tax requirements for miscellaneous transactions relating to restaurants.
Section 1. Definitions.
Section 2.
Section 3. A restaurant employee shall pay tax on the sales price of any prepared food or other taxable item purchased from the employer.
Section 4.
Section 5. The tax imposed by a city on a restaurant pursuant to KRS 91A.400 shall be classified as a license tax that when passed on to customers shall constitute gross receipts subject to sales tax according to the provisions of KRS 139.010.
Section 6.
Section 7. Forms. The forms listed within this administrative regulation may be inspected, copied, or obtained, subject to applicable copyright law, at:
STATUTORY AUTHORITY: KRS 131.130, 139.710