Kentucky: Sales Tax Handbook
How to get a Kentucky Sales Tax Permit
In Kentucky, most businesses are required to have a sales tax permit. This means that, if you are considering opening a new business or are beginning to make sales in Kentucky for the first time, you will need to determine your business' permit requirements. The good news is that you can get a Kentucky Sales Tax Permit and be ready to do business 2-3 weeks after you submit your application. This guide will help you learn how!
Who needs a Kentucky Sales Tax Permit?
The Kentucky Department of Revenue requires you to have a sales tax permit and collect sales tax if you are engaged in any of the following activities:
- The sale of tangible personal property and digital property to consumers.
- Leases or rentals of tangible personal property and digital property to consumers.
- Sales of admissions.
- Hotel and motel rentals to transients for less than 30 consecutive days.
- Communication services.
- Furnishing of sewer services.
- Natural gas transmission and distribution services.
Businesses with a taxable presence within Kentucky are considered to have sales tax nexus within the state. For more details on what constitutes a taxable presence, see sales tax nexus in Kentucky.
How to get a Kentucky Sales Tax Permit:
Kentucky allows you to apply for a sales tax permit, along with all other relevant tax IDs and permits, by submitting Form 10A100 (the Kentucky Tax Registration Application). While this form can also be submitted online via the "Kentucky Business One Stop" portal, sales and use tax returns (forms 51A102, 51A102E, 51A103, 51A113) are still currently available as paper forms only. You are required to retain your sales tax records fr a total of four years.
If you have any questions about the registration process, you can call the Kentucky Department of Revenue at (502) 564-5170.
You need the following information to apply for a Kentucky Sales Tax Permit:
Legal business name,
Previous account numbers,
Primary business location,
NAICS business classification code,
Owner's Social Security Number
Kentucky Sales Tax Permit Application Fee, Turnaround Time, and Renewal Info
You will need to pay an application fee when you apply for a Kentucky Sales Tax Permit, and you will receive your permit 2-3 weeks after filing your application.
Application Fee: FREE
Turnaround Time: 2-3 weeks
Permit Renewals: No Renewals Needed
Apply For Your Kentucky Sales Tax Permit Now:
Get Your Kentucky Sales Tax Permit Online
You can easily acquire your Kentucky Sales Tax Permit online using the Kentucky One Stop Business Portal website. If you have quetions about the online permit application process, you can contact the Department of Revenue via the sales tax permit hotline (502) 564-3306 or by checking the permit info website .
Offline Kentucky Sales Tax Permit Application Form
While generally slower than applying online, you can apply for a Kentucky Sales Tax Permit for your business offline using Form 10A100, the "Tax Registration Application". Form 10A100 can be downloaded from the Department of Revenue here .
Mail Completed Form 10A100 To:Kentucky Taxpayer Service Center
Department's Division of Sales and Use Tax
PO Box 181
Frankfort, KY 40602-0181
Alternately, you can fax Form 10A100 to the Department of Revenue at (502) 227-0772.
What's Next? Now that you know how to apply for your Kentucky Sales Tax Permit, learn how to collect and remit the Kentucky sales tax.
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