Kentucky Code § KRS 139.390

Registration by retailer
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Every retailer selling tangible personal property, digital property, or an extended warranty service for storage, use or other consumption in this state shall register with the department and give: (1) The name and address of all agents operating in this state; (2) The location of all distribution or sales houses or offices or other places of business in this state; (3) Such other information as the department may require.

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