Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 28 - Sales and Use Tax; Miscellaneous Retail Transactions
Section 103 KAR 28:150 - Collection of sales tax on certain motor vehicle sales
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 139.010, 139.200, 139.260, 139.470, 139.720
NECESSITY, FUNCTION AND CONFORMITY: KRS 131.130 authorizes the Department of Revenue to promulgate administrative regulations necessary for the administration and enforcement of all tax laws in Kentucky. KRS 139.710 authorizes the department to administer the provisions of KRS Chapter 139, relating to the assessment, collection, refunding, and administration of taxes. This administrative regulation establishes requirements for the application and reporting of the sales tax by sellers of motor vehicles to certain nonresidents pursuant to KRS 139.470(19)(b).
Section 1. Definition. "Motor vehicle" is defined by KRS 138.450(5).
Section 2. Reporting Requirements. A motor vehicle dealer making sales of motor vehicles shall:
Section 3. Filing Process. The due date of the supplementary schedule shall be the same due date as the sales and use tax return for which the supplement is required. The supplementary schedule shall be filed separately from the sales and use tax return according to the instructions provided by the department on the form.
Section 4. Forms. The forms listed herein may be inspected, copied, or obtained, subject to applicable copyright law, at:
STATUTORY AUTHORITY: KRS 131.130, 139.710