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