# KRS § 142.110: 142.110 Registration by retailer with the department

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.110

## Section

- **Citation:** KRS § 142.110
- **Heading:** 142.110 Registration by retailer with the department
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XI / Chapter 142 / Section 142.110

## Text

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 shall, 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.

## Nearby sections

- [KRS § 142.010 142.010 State taxes on legal processes and instruments -- Distribution of amount collected](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.010.md)
- [KRS § 142.015 142.015 Commission of county clerk for collecting taxes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.015.md)
- [KRS § 142.050 142.050 Real estate transfer tax -- Collection on recording -- Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.050.md)
- [KRS § 142.060 142.060 Charitable institutions include organizations owning properties listed in National Register](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.060.md)
- [KRS § 142.100 142.100 Definitions for KRS 142.100 to 142.135](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.100.md)
- [KRS § 142.105 142.105 Collection and remittance of CMRS prepaid service charges](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.105.md)
- [KRS § 142.110 142.110 Registration by retailer with the department](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.110.md)
- [KRS § 142.115 142.115 Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.115.md)
- [KRS § 142.120 142.120 Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.120.md)
- [KRS § 142.125 142.125 Recordkeeping](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.125.md)
- [KRS § 142.130 142.130 Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.130.md)
- [KRS § 142.135 142.135 Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.135.md)
- [KRS § 142.301 142.301 Definitions for KRS 142.301 to 142.363](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.301.md)
- [KRS § 142.303 142.303 Tax on gross revenues of providers for hospital services -- Exception](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.303.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.110. Check the current official text before relying on it. Not legal advice.