KRS 139.735 — Restrictions on administrative regulations and policies

(1) The department shall not promulgate any administrative regulation or policy,
either written or unwritten, whose provisions are more stringent than KRS
139.270 regarding the acceptance of resale certificates, exemption certificates,
agriculture exemption license numbers, Streamlined Sales and Use Tax
Agreement Certificates of Exemption, and direct pay authorizations.
(2) It shall be mandatory upon the department during any audit process to honor
resale certificates, exemption certificates, agriculture exemption license
numbers, Streamlined Sales and Use Tax Agreement Certificates of
Exemption, and direct pay authorizations when executed according to KRS
139.270 and any administrative regulation promulgated by the department
concerning direct pay authorizations.