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139.700 Collection of tax by out-of-state retailer.

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139.700 Collection of tax by out-of-state retailer. The department may, in its discretion, upon application authorize the collection of the tax <br>imposed herein by any retailer not engaged in business within this state who, to the <br>satisfaction of the department furnishes adequate security to insure collection and <br>payment of the tax. Such retailer shall be issued a permit to collect such tax in such <br>manner, and subject to such regulation and agreements as the department shall prescribe. <br>When so authorized, it shall be the duty of such retailer to collect the tax upon all tangible <br>personal property or digital property sold to his knowledge for use within this state, in the <br>same manner and subject to the same requirements as a retailer engaged in business <br>within this state. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 73, sec. 21, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 440, effective June 20, 2005. -- Created 1960 Ky. Acts <br>ch. 5, Art. I, sec. 67, effective February 5, 1960.