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

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.

(1) Except as provided in subsections (2) and (3) of this section, the tax shall be

required to be collected by the retailer from the purchaser. The tax shall be

displayed separately from the sales price, the price advertised in the premises, the

marked price, or other price on the sales receipt or other proof of sales.

(2) The department may relieve certain retailers from the requirement in subsection (1)

of this section of separate display of the tax when the circumstances of the retailer

make compliance impracticable. If the retailer establishes to the satisfaction of the

department that the sales tax has been added to the total amount of the sales price

and has not been absorbed by the retailer, the amount of the sales price shall be the

amount received exclusive of the tax imposed.

(3) Retailers that provide road and travel services that are taxable under KRS 139.200

shall not be required to state the tax separately from the sales price if the retailer can

establish and provide evidence that the sales tax has been added to the total amount

of the sales price charged to the purchaser and has not been absorbed by the retailer.

The amount of the sales price shall be the amount received exclusive of the tax

imposed.

(4) The taxes collected under this section shall be deemed to be held in trust by the

retailer for and on account of the Commonwealth.

(5) The taxes to be collected under this section shall constitute a debt of the retailer to

the Commonwealth.