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Current as of January 01, 2025 | Updated by Findlaw Staff
(1) Every person presently engaged or desiring to engage in or conduct business as a retailer or seller within this state shall file with the department an application for a permit for each place of business.
(2) Every application for a permit shall:
(a) Be made upon a form prescribed by the department;
(b) Set forth the name under which the applicant transacts or intends to transact business and the location of the place or places of business; and
(c) Set forth other information as the department may require.
(3) The application shall be signed by:
(a) The owner, if he or she is a natural person;
(b) A member or partner, if the entity is an association, limited liability company, limited liability partnership, or partnership;
(c) An executive officer, if the entity is a corporation, or some person specifically authorized by the corporation to sign the application, to which shall be attached written evidence of his or her authority; or
(d) A licensed certified public accountant, or an attorney licensed to practice law in the Commonwealth, specifically authorized by and acting on behalf of an owner, an association, a partnership, a limited liability company, a limited liability partnership, a corporation, or other business entity.
(4) A written signature shall not be required if the applicant registers electronically.
Cite this article: FindLaw.com - Kentucky Revised Statutes Title XI. Revenue and Taxation § 139.240.Application for retailer's or seller's permit to do business - last updated January 01, 2025 | https://codes.findlaw.com/ky/title-xi-revenue-and-taxation/ky-rev-st-sect-139-240/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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