administration & accounting - Kentucky: Revenue Employee Website

Multiple Points of Use & Direct Mail
General Information................................................................................................... R-15
KRS 139.776 ................................................................................................................ R-16
KRS 139.777 ................................................................................................................ R-16
Streamlined Sales Tax Agreement – Certificate of Exemption .............................. R-17
RESALE CERTIFICATES
Introduction ..................................................................................................................Page S-1/S-5
KRS 139.270 ............................................................................................................ S-1/S-2
KRS 139.410 ...................................................................................................................S-2
103 KAR 31:111 .............................................................................................................S-3
KRS 139.280 ...................................................................................................................S-4
KRS 139.420 ...................................................................................................................S-4
KRS 139.430 ...................................................................................................................S-5
General Overview ................................................................................................................S-5
Audit Procedure – Vendor
Verify Deductions Taken Are Substantiated by Resale Certificates ................. S-5/S-6
Verify Acceptability of Documentary Evidence Supporting Deduction............ S-6/S-7
“Good Faith” (Audit Periods Until 7/1/04)........................................................... S-7/S-8
“Good Faith”/Court Cases (Periods Prior to 7/1/04)..................................................S-9
“Good Faith” (Effective 7/1/04) ........................................................................... S-9/S-10
“Good Faith” When Certificate On File for Audit Periods
(Effective 7/1/04) .......................................................................................................S-10
“Good Faith” When Certificate Not On File for Audit Periods
(Effective 7/1/04)............................................................................................... S-10/S-11
“Good Faith” – Illustrated (Audit Periods 7/1/04 Forward) .......................... S-11/S-14
Misuse of Resale Certificates ......................................................................................S-14
Treatment of Sales on which Tax is Deleted by Purchaser......................................S-15
Verification of Payment of Use Tax by Purchaser
Payment on Return................................................................................................S-15
Payment Through Audit........................................................................................S-15
Audit Procedure – Purchaser
Verification that Certificates were Issued by Purchaser..........................................S-15
Uniform Sales & Use Tax Certificate – Multi-jurisdiction ......................................S-16