The state of Kentucky became a full member of Streamlined Sales Tax on October 1, 2005.
Annual Recertification Letter
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.
Kentucky Department of Revenue
State Registration for Sales and Use Tax
State Sales and Use Tax Rate: 6%
Local Jurisdiction Sales and Use Taxes: None
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
Sellers registered through the Streamlined Registration System use Kentucky's E-Tax filing system.
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