Kentucky State Sales Tax
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
Independent contractors or representatives
Does Amazon Have Warehousing in Kentucky?
Kentucky Filing Dates
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
Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – 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.