For more information about collecting and remitting sales tax in Kentucky, check out Kentucky Sales Tax Resources.
1. Who needs a sales tax permit in Kentucky?
Sellers are responsible for collecting the sales tax. The kinds of receipts that are subject to sales tax are (from the Kentucky Department of Revenue website):
a. the sale of tangible personal property and digital property to consumers
b. leases or rentals of tangible personable property and digital property to consumers
c. sales of admissions
d. accommodations to transients for less than 30 consecutive days
e. communications services
f. prepaid calling service and prepaid wireless calling services
g. furnishing of sewer services
h. natural gas transmission and distribution services
2. How do you register for a sales tax permit in Kentucky?
You can register for your Kentucky sales tax license online here.
Or file by paper using the Kentucky 10A100 form. You can also register for a sales tax permit when you register your business. A sales and use tax permit is contained within correspondence mailed to every new registrant.
Contact the Kentucky Taxpayer Service Center by contacting the Department’s Division of Sales and Use Tax:
Kentucky Taxpayer Service Center
Department’s Division of Sales and Use Tax
PO Box 181
Frankfort, KY 40602-0181
3. What information do you need to register for a sales tax permit in Kentucky?
– Effective date
– Legal business name
– Previous account numbers
– Primary business location
– Ownership type
– Information about types of sales
– North American Industrial Classification System (NAICS) code required for all businesses. Look up NAICS code.
– Social Security Number
4. How much does it cost to apply for a sales tax permit in Kentucky?
There is no charge to register your business to collect sales tax. Other business registration fees may apply. Contact each state’s individual department of revenue for more about registering your business.
5. How long does it take to receive your Kentucky sales tax permit?
An application is usually processed in 2 to 3 weeks.
6. Do you have to renew your Kentucky sales tax permit?
You do not need to renew your sales tax permit in Kentucky.