Kentucky KY Coin

The state of Kentucky became a full member of Streamlined Sales Tax on October 1, 2005.

Membership Petition                                             Certificate of Compliance
Annual Recertification Letter                               Taxability Matrix


IMPORTANT NOTE:
 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

State Sales and Use Tax Rate: 6%

Local Jurisdiction Sales and Use Taxes: None

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 10/1/2018

Remote Seller Thresholds:

Gross receipts of $100,000 or more or 200 or more sales based on previous or current calendar year sales

Notes: Additional Tax Answers for KY

KRS 139.340 (g)

Other

For questions concerning electronic filing of returns in Kentucky please call 502-564-5170

Sellers registered through the Streamlined Registration System use Kentucky's E-Tax filing system.

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Governing Board Delegates

  • Senator Joe Bowen
  • Representative Rick Rand
  • Richard Dobson