KRS 139.771 — Overcollection of sales or use taxes

(1) For all sales and use tax transactions where the purchaser believes that tax has been
charged in error, a cause of action against the retailer for the overcollected sales or
use taxes does not accrue until the purchaser has provided notice to the retailer and
the retailer has had sixty (60) days to respond. The notice to the retailer shall
contain the information necessary to determine the validity of the inquiry.
(2) In connection with a purchaser's inquiry to a retailer regarding overcollected sales or
use taxes, a retailer shall be presumed to have a reasonable business practice, if in
the collection of the sales or use tax the retailer:
(a) Uses either a certified service provider, certified automated system, or a
proprietary system as provided by KRS 139.795; and
(b) Has remitted all taxes collected less any deductions, credits or collection
allowances.
(3) Nothing in this section shall extend any person's time to seek a refund of sales or
use taxes collected or remitted to the state beyond the provisions of KRS 134.580.