TAX GATEWAY

Kentucky

Kentucky Electronic Commerce Taxation

Statutes

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

Cases

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.

Commentaries

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

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