Kentucky Sales Tax Rules and Regulations - Taxify

Kentucky State Sales Tax

Quick Guide

Contact Information

Website: www.ky.gov
Phone: (502) 564-5170

Sales Tax Rate

Base Rate: 6.000%

Kentucky Sales Tax Facts

Is Kentucky a destination or origin based state? Destination
Is Kentucky a SST Certified State? Yes
Are zero file returns required in Kentucky? Yes
Is shipping taxable in Kentucky? Yes, if the product is taxable, so is the shipping.

Kentucky Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Kentucky?

Yes

Kentucky Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other Kentucky Sales Tax Information

Filing Requirements: A paper sales and use tax return will be mailed to you by the Department based on your filing frequency. You must use the form provided to you by the Department because it is a scannable form.

A registered vendor also has the option to apply to file the sales and use tax return electronically via KY E-Tax.

What Will You Need: Once you receive correspondence from the Department that contains your account information, click on the KY E-Tax registration information for instructions.

Paper forms are not available online since they are scannable, however, instructions are available via paper.

Register For a Sales Tax License: You can register your business online or by downloading and completing a paper Form 10A100, Kentucky Tax Registration Application.

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