KRS 139.365 — Exemption from collection duty for out-of-state commercial printers and mailers

(1) Notwithstanding KRS 139.340, a commercial printer or mailer engaged in business
in this state shall not be required to collect use tax on sales of printing, advertisi ng
and promotional direct mail, or other direct mail that are printed out of state and
delivered out of state to the United States Postal Service for mass mailing to third -
party Kentucky residents who are not purchasers of the advertising and promotional
direct mail or other direct mail if the commercial printers or mailers:
(a) Maintain records relating to those sales to assist the department in the
collection of use tax; and
(b) File reports as provided by KRS 139.730 if requested by the department.
(2) If the commercial printer or mailer complies with the provisions of subsection (1) of
this section, the purchaser of the printing, advertising and promotional direct mail,
or other direct mail shall have the sole responsibility for reporting and paying the
use tax imposed by KRS 139.310.