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

Every person storing, using or otherwise consuming in this state tangible personal
property, digital property, or an extended warranty service purchased from a retailer is
liable for the use tax levied under KRS 139.310. His liability is not extinguished u ntil the
tax has been paid to this state, except that a receipt from a retailer engaged in business in
this state or from a retailer who is authorized by the department, under such rules and
regulations as it may prescribe, to collect the tax and who is, f or the purpose of this
chapter relating to the use tax, regarded as a retailer engaged in business in this state,
given to the purchaser pursuant to KRS 139.340 is sufficient to relieve the purchaser from
further liability for the tax to which the receipt refers.