RELATES TO:
KRS
139.010,
139.200,
139.550,
139.660,
365.650,
365.665,
365.680
NECESSITY, FUNCTION, AND CONFORMITY:
KRS
131.130(1) authorizes the
Department of Revenue to promulgate administrative regulations for the
administration and enforcement of Kentucky tax laws. This administrative
regulation interprets the sales and use tax law as it applies to temporary
vendors and transient merchants.
Section
1. Definitions.
(1) "Temporary
vendor" means a person engaged in selling as described in
KRS
139.550(4).
(2) "Transient merchant" is defined by
KRS
365.650(1).
Section 2. Temporary vendors and transient
merchants who are not registered with an active Sales and Use Tax Account shall
report and remit the sales and use tax on a nonpermit basis on the Temporary
Vendor Sales and Use Tax Return (Form 30A006) prescribed by the
department.
Section 3. Transient
merchants having no fixed place of business and not selling from a vehicle
shall register for, and procure, a permit in the county in which they make
sales of tangible personal property by completing the Application for Transient
Merchant Permit (Form 51A250). The application shall be submitted to the county
clerk or other applicable local representative as required by
KRS
365.665.
Section 4. Transient merchants having no
fixed place of business and selling from vehicles shall submit an Application
for Transient Merchant Permit (Form 51A250) for each vehicle. The application
for registration shall be submitted to the county clerk or other applicable
local representative as required by
KRS
365.665. The registration shall cover all
sales made from the vehicle in any county in the state.
Section 5. Bonding Requirements.
(1) Temporary vendors may be required to post
a bond pursuant to the provisions of
KRS
139.660. The amount and type of the bond
shall be determined by the department. The tax may be prepaid in lieu of filing
the bond. The bond shall be filed with the department prior to the issuance of
the registration and engaging in business within this state.
(2) Transient merchants may be required to
post a bond with the Office of the Attorney General pursuant to the provisions
of
KRS
365.680.
Section 6. The due date for filing the sales
tax return and remitting payment required by this administrative regulation is
the due date shown on Form 30A006 as prescribed by the department, or the date
when selling at the designated location is completed.
Section 7.
(1) Form 30A006 may be inspected, copied, or
obtained, subject to applicable copyright law,:
(a) At the Kentucky Department of Revenue,
501 High Street, Frankfort, Kentucky 40601;
(c) At a Kentucky Department of Revenue
Taxpayer Service Center.
(2) Form 51A250 may be obtained from the
county clerk or other applicable local
representative.
