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KENTUCKY STATUTES AND CODES

139.730 Sales and tax reports.

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139.730 Sales and tax reports. In the administration of the sales and use tax, the department may require the filing of
reports by any person or class of persons having in his or their possession or custody
information relating to sales of tangible personal property or digital property, the storage,
use, or other consumption of which is subject to the tax. The report shall be filed at the
time specified by the department and shall contain such information as the department
may require. Effective: July 1, 2009
History: Amended 2009 Ky. Acts ch. 73, sec. 23, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 443, effective June 20, 2005. -- Amended 1994 Ky. Acts
ch. 11, sec. 1, effective July 15, 1994. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 70,
effective February 5, 1960.

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