Kentucky Revised Statutes Title XI. Revenue and Taxation § 139.365.Exemption from collection duty for out-of-state commercial printers and mailers

(1) Notwithstanding KRS 139.340, a commercial printer or mailer engaged in business in this state shall not be required to collect use tax on sales of printing, advertising and promotional direct mail, or other direct mail that are printed out of state and delivered out of state to the United States Postal Service for mass mailing to third-party Kentucky residents who are not purchasers of the advertising and promotional direct mail or other direct mail if the commercial printers or mailers:

(2) If the commercial printer or mailer complies with the provisions of subsection (1) of this section, the purchaser of the printing, advertising and promotional direct mail, or other direct mail shall have the sole responsibility for reporting and paying the use tax imposed by KRS 139.310.