Kentucky KY Coin

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

Membership Petition                                             
Annual Recertification Letter                            
Statement of Noncompliance
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


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: KRS 139.340 (g)

Marketplace Provider

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

  • Representative Rick Rand
  • Richard Dobson