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  1. US law
  2. Kentucky
  3. Regulations
  4. Title 103 — Finance and Administration Cabinet - Department of Revenue
  5. Chapter 031 — Sales and Use Tax; Administration and Accounting

Kentucky · Regulations

Chapter 031 — Sales and Use Tax; Administration and Accounting

12 sections

12 sections

  • 103 KAR 31:011103 KAR 31:011. Methods of accounting for and remitting tax
  • 103 KAR 31:020103 KAR 31:020. Records
  • 103 KAR 31:030103 KAR 31:030. Direct pay authorization
  • 103 KAR 31:050103 KAR 31:050. Returned merchandise
  • 103 KAR 31:080103 KAR 31:080. Coupons or redemption certificates
  • 103 KAR 31:090103 KAR 31:090. Tax-paid purchases resold
  • 103 KAR 31:102103 KAR 31:102. Rebate for a governmental public facility
  • 103 KAR 31:111103 KAR 31:111. Sales and purchases for resale
  • 103 KAR 31:170103 KAR 31:170. Disaster Area Relief Sales and Use Tax Refunds
  • 103 KAR 31:180103 KAR 31:180. Signature project refunds on construction costs
  • 103 KAR 31:190103 KAR 31:190. Alternative fuel, gasification, and renewable energy facility refunds on construction costs
  • 103 KAR 31:200103 KAR 31:200. Energy efficiency projects
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