To provide guidance and procedural guidelines for the collection of sales and use tax (sales tax) in accordance with KRS139.495that requires any higher education institution engaged in making taxable sales to hold a sales tax permit and to report and pay to the Kentucky Department of Revenue the tax on such sales.
The University will collect from the consumer and remit to the Kentucky State Treasurer sales tax on all sales of tangible personal property which are not otherwise exempt per the Kentucky Revised Statutes and Kentucky Administration Regulations.