KRS 139.778 — Tangible personal property purchased out of state -- Collection of tax at titling or first registration -- Exemptions -- Remittance to department

(1) The county clerk shall collect any applicable sales and use tax for the following
tangible personal property purchased out of state at the time the property is offered
for titling or first registration:
(a) Recreational vehicles as defined in KRS 186.650;
(b) Manufactured homes as defined in KRS 186.650;
(c) Motorboats as defined in KRS 235.010;
(d) Vessels as defined in KRS 235.010; and
(e) Any other tangible personal property offered for titling or first registration in
Kentucky.
(2) The tax shall be collected unless the owner:
(a) Presents a tax receipt from the seller verifying that the tax has been previously
paid;
(b) Demonstrates that the transfer of the property is exempt under KRS
139.470(3); or
(c) Provides a properly executed resale certificate or certificate of exemption in
accordance with KRS 139.270.
(3) The tax collected by the county clerk shall be reported and remitted to the
department on forms provided by the department.
(4) For services provided in collecting the tax, the county clerk shall deduct a fee of
three percent (3%) of the tax collected and remit the balance to the depart ment as
provided in KRS 138.464.