KRS 139.550 — Required monthly return

(1) On or before the twentieth day of the month following each calendar month, a
return for the preceding month shall be filed with the department in a form the
department may prescribe.
(2) (a) For purposes of the sales tax, a return shall be filed by every retailer or seller.
(b) For purposes of the use tax, a return shall be filed by every retailer engaged in
business in the state and by every person purchasing tangible personal
property, digital property, or an extended warranty service, the storage, use or
other consumption of which is subject to the use tax, who has not paid the use
tax due to a retailer required to collect the tax.
(c) If a retailer's responsibilities have been assumed by a certified service provider
as defined by KRS 139.795, the certified service provider shall file the return.
(d) When a remote retailer's product is sold through a marketplace, then the
marketplace provider that facilitated the sale shall file the return and remit the
tax due on those sales.
(3) Returns shall be signed b y the person required to file the return or by a duly
authorized agent but need not be verified by oath.
(4) Persons not regularly engaged in selling at retail and not having a permanent place
of business, but who are temporarily engaged in selling from tr ucks, portable
roadside stands, concessionaires at fairs, circuses, carnivals, and the like, shall
report and remit the tax on a nonpermit basis, under rules as the department shall
provide for the efficient collection of the sales tax on sales.
(5) The return shall show the amount of the taxes for the period covered by the return
and other information the department deems necessary for the proper administration
of this chapter.