Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 142.110 — Registration by retailer with the department
Each retailer shall file an application for a certificate of registration with the department
within sixty (60) days of January 1, 2017. Each retailer seeking to sell or provide prepaid
wireless telecommunications service in Kentucky for the first time sha ll, prior to selling
or providing prepaid wireless telecommunications service, file an application for a
certificate of registration with the department. The application shall be in the form and
manner prescribed by the department. The application shall be signed by an executive
officer or a person specifically authorized by the retailer to sign the application.
Source: official text