Kentucky Revised Statutes Title XI. Revenue and Taxation § 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.