Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 139.390 — Registration by retailer
Every retailer selling tangible personal property, digital property, or an extended warranty
service for storage, use or other consumption in this state shall register with the
department and give:
(1) The name and address of all agents operating in this state;
(2) The location of all distribution or sales houses or offices or other places of business
in this state;
(3) Such other information as the department may require.
Source: official text