Tax Notice for Kentucky Residents [KRS 139.450] from Department of Revenue (DOR) Division of Sales and Use Tax
While Austin Bazaar Music does not collect sales or use tax from customers who reside outside the state of Texas, residents of Kentucky may be required to report and pay taxes directly to the Department of Revenue on applicable purchases in accordance with KRS 139.450. Customers from Kentucky are advised to read the official details below.
(a) "The retailer [Austin Bazaar Music, Inc.] is not required to and does not collect Kentucky sales or use tax.";
(b) "The purchase may be subject to Kentucky use tax unless the purchase is exempt from taxation in Kentucky.";
(c) "The purchase is not exempt merely because it is made over the Internet, by catalog, or by other remote means."; and
(d) "The Commonwealth of Kentucky requires Kentucky purchasers to report all purchases of tangible personal property or digital property that are not taxed by the retailer and pay use tax on those purchases unless exempt under Kentucky law. The tax may be reported and paid on the Kentucky individual income tax return or by filing a consumer use tax return with the Kentucky Department of Revenue. These forms and corresponding instructions may be found on the Kentucky Department of Revenue's Internet Web site."