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139.330 Purchaser's liability for tax imposed by KRS 139.310.

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139.330 Purchaser's liability for tax imposed by KRS 139.310. Every person storing, using or otherwise consuming in this state tangible personal <br>property or digital property purchased from a retailer is liable for the use tax levied under <br>KRS 139.310. His liability is not extinguished until the tax has been paid to this state, <br>except that a receipt from a retailer engaged in business in this state or from a retailer who <br>is authorized by the department, under such rules and regulations as it may prescribe, to <br>collect the tax and who is, for the purpose of this chapter relating to the use tax, regarded <br>as a retailer engaged in business in this state, given to the purchaser pursuant to KRS <br>139.340 is sufficient to relieve the purchaser from further liability for the tax to which the <br>receipt refers. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 73, sec. 12, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 417, effective June 20, 2005. -- Created 1960 Ky. Acts <br>ch. 5, Art. I, sec. 32, effective February 5, 1960.