# KRS § 139.025: 139.025 Regulations providing for use of tax basis other than accrual

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.025

## Section

- **Citation:** KRS § 139.025
- **Heading:** 139.025 Regulations providing for use of tax basis other than accrual
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XI / Chapter 139 / Section 139.025

## Text

139.025 Regulations providing for use of tax basis other than accrual.

The department may promulgate administrative regulations providing for the reporting of

gross receipts and payment of taxes levied by this chapter on a basis other than accrual.

## Nearby sections

- [KRS § 139.010 139.010 Definitions for chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.010.md)
- [KRS § 139.025 139.025 Regulations providing for use of tax basis other than accrual](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.025.md)
- [KRS § 139.105 139.105 Sourcing of retail sales -- Communications services, digital property, and florist wire sales](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.105.md)
- [KRS § 139.125 139.125 Procurement, processing or distribution of blood or human tissue deemed service and not sale](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.125.md)
- [KRS § 139.185 139.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.185.md)
- [KRS § 139.195 139.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.195.md)
- [KRS § 139.200 139.200 Imposition of sales tax](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.200.md)
- [KRS § 139.202 139.202 Exclusions from additional taxable services](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.202.md)
- [KRS § 139.210 139.210 Retailer's powers to collect from purchaser -- Separate display of tax -- Retailers that provide road and travel services -- Taxes collected constitute debt to Commonwealth](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.210.md)
- [KRS § 139.215 139.215 Taxation of bundled transactions](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.215.md)
- [KRS § 139.220 139.220 Prohibited advertising](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.220.md)
- [KRS § 139.230 139.230 Elimination of fractions of a cent](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.230.md)
- [KRS § 139.240 139.240 Application for retailer's or seller's permit to do business](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.240.md)
- [KRS § 139.250 139.250 Seller's permit to do business -- Issuance -- Nonassignability -- Display](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.250.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C139_S139.025. Check the current official text before relying on it. Not legal advice.