Kentucky Electronic Commerce Taxation

Statutes

• Kentucky Statute sec.; 141.040(14)(b) sales of tangible personal property over the Internet and sales of intangible property and services.

• Bank of Louisville v. Revenue Cabinet, Ky BTA, August 17, 1984 Kentucky law does not specifically address the taxability of software or information downloaded directly from the Internet. Standard, pre-packaged software delivered on tape, diskettes, or cards has been defined as tangible personal property and therefore subject to sales and use tax.

• Summer 1998 "Sales Tax Facts" publication, Vol. 3, No.2.
• Vertex Inc. Tax Cybrary - Kentucky