To reimburse the provider for the cost of collecting and remitting the tax imposed under KRS 136.604, the provider may deduct on each return one and three -fourths percent (1.75%) of the first one thousand dollars ($1,000) of tax due and one percent (1%) of the tax due in excess of one thousand dollars ($1,000), provided that the total reimbursement claimed per taxpayer in any month shall not exceed one thousand five hundred dollars ($1,500), if the amount due is not delinquent at the time of payment. This s ection does not apply to purchasers who report the tax directly to the department under KRS 136.606(2).
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