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139.200 Imposition of sales tax.

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139.200 Imposition of sales tax. A tax is hereby imposed upon all retailers at the rate of six percent (6%) of the gross receipts <br>derived from: <br>(1) Retail sales of: (a) Tangible personal property, regardless of the method of delivery, made within this Commonwealth; and (b) Digital property regardless of whether: 1. The purchaser has the right to permanently use the property; 2. The purchaser's right to access or retain the property is not permanent; or 3. The purchaser's right of use is conditioned upon continued payment; and (2) The furnishing of the following: (a) The rental of any room or rooms, lodgings, or accommodations furnished by any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, <br>lodgings, or accommodations are regularly furnished to transients for a consideration. <br>The tax shall not apply to rooms, lodgings, or accommodations supplied for a <br>continuous period of thirty (30) days or more to a person; (b) Sewer services; <br>(c) The sale of admissions except those taxed under KRS 138.480; <br>(d) Prepaid calling service and prepaid wireless calling service; <br>(e) Intrastate, interstate, and international communications services as defined in KRS 139.195, except the furnishing of pay telephone service as defined in KRS 139.195; <br>and (f) Distribution, transmission, or transportation services for natural gas that is for storage, use, or other consumption in this state, excluding those services furnished: <br>1. For natural gas that is classified as residential use as provided in KRS <br>139.470(8); or 2. To a seller or reseller of natural gas. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 73, sec. 4, effective July 1, 2009. -- Amended 2007 Ky. Acts ch. 141, sec. 4, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 168, sec. 72, <br>effective January 1, 2006; and ch. 173, Pt. VI, sec. 2, effective June 1, 2005. -- Amended 2003 <br>Ky. Acts ch. 124, sec. 7, effective July 1, 2004. -- Amended 1990 Ky. Acts ch. 476, Pt. VII A, <br>sec. 617, effective July 1, 1990. -- Amended 1968 Ky. Acts ch. 40, Part I, sec. 4. -- Created <br>1960 Ky. Acts ch. 5, Art. I, sec. 20.