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Sales & Use Tax

For answers to Frequently Asked Questions, click here.

IMPORTANT NOTICE: The Kentucky Sales & Use Tax returns (forms 51A102, 51A102E, 51A103, 51A113) are not available online or by fax. The forms are scannable forms for processing purposes.  Failure to use the original forms delays processing, could lead to transposition errors and may cause your return to be considered late.  If the original is lost, please call (502)564-5170, or visit one of the Department of Revenue's offices for replacement.

Sales & Use Tax Forms

Notice to Remote Vendors

Effective July 1, 2013, out-of-state retailers with no legal requirement to collect tax in this state, and who expect more than $100,000 in gross annual sales to Kentucky residents, must notify their Kentucky customers that use tax must be reported and paid directly to the Department of Revenue on applicable purchases in accordance with KRS 139.450. 

The notice must be readily visible and contain the information set forth as follows:

  • The retailer is not required to and does not collect Kentucky sales or use tax;
    The purchase may be subject to Kentucky use tax unless the purchase is exempt from taxation in Kentucky;
  • The purchase is not exempt merely because it is made over the Internet, by catalog, or by other remote means; and
  • The Commonwealth of Kentucky requires Kentucky purchasers to report all purchases of tangible personal property or digital property that are not taxed by the retailer and pay use tax on those purchases unless exempt under Kentucky law.  The tax may be reported and paid on the Kentucky individual income tax return or by filing a consumer use tax return with the Kentucky Department of Revenue.

The referenced forms and corresponding instructions can be found on DOR’s website at http://revenue.ky.gov/individual/usetax.htm.

For recent correspondence on this subject, click here.

Use Tax Look-Up Table to Assist Taxpayers in Reporting Untaxed Retail Purchases

In the 2013 Income Tax Instructions, the Kentucky Department of Revenue has again included a Use Tax Look-Up Table that allows individuals to estimate use tax owed on their total annual purchases from out-of-state retailers.

For more information about Use Tax Look-Up Table, click here.

Quick Facts

For questions or further assistance on sales and use tax matters, contact the Kentucky Department of Revenue at 502-564-5170.

The Sales Tax is imposed on the gross receipts derived from both retail sales of tangible personal property and sales of certain services to the final customer in Kentucky.

The Use Tax is imposed on the purchase price of tangible personal property purchased for storage, use or other consumption in Kentucky.  The use tax is a "back stop" for sales tax and generally applies to property purchased outside the state for storage, use or consumption within the state.

Kentucky Sales and Use Tax is imposed at the rate of 6 percent of gross receipts or purchase price.  There are no local sales and use taxes in Kentucky.

Kentucky Sales and Use Tax Laws are located in Chapter 139 of the Kentucky Revised Statutes.

You may contact the Division of Sales and Use Tax by telephone (502) 564-5170, by fax (502) 564-2041 or by e-mail.

For return information please click here.

Disaster Relief Sales and Use Tax Legislation

On April 16, 2012, Gov. Beshear signed into law the provisions of House Bill 255 which provide a refund of sales and use tax paid for building materials permanently installed in the repair or replacement of buildings damaged in counties covered under a federal disaster relief declaration. The legislation is retroactive to provide tax relief for property owners in the 23 disaster counties affected by the storms in late February and early March of 2012.

The Kentucky Department of Revenue has promulgated an administrative regulation (103 KAR 31:170) to provide additional guidance on the sales and use tax refund process.  Click here to access this guidance.

Telephone assistance is available at 502-564-5170 (Option 1).

Also, applicable forms for property owners who have completed repairs or reconstruction of buildings damaged or destroyed in the disaster areas are available at the link below:
http://revenue.ky.gov/forms/cursalefrm.htm

Click here for more Disaster Relief information.

Streamlined Sales Tax

Kentucky Sales and Use Tax Laws have changed recently as the General Assembly enacted legislation to include Kentucky in the Streamlined Sales Tax Agreement.  The Streamlined Sales Tax Agreement is a compact of states joining together to give common definitions and rules for sales and use taxes across the participating states.  Please see links below to specific Streamlined Sales Tax information.  

Registration and Filing Instructions

Registration Under the Streamlined Sales Tax System (March 3, 2008) External Link - You are now leaving the .gov domain

CSP Providers (July 30, 2008) External Link - You are now leaving the .gov domain

Filing Procedures For Model 4, Voluntary Filers  (November 28, 2005)

Frequently Asked Questions about Streamlined Sales Tax   New

KY SST Resources

SST Recertification [PDF - 246KB] (08-01-13)

2013 Certificate of Compliance [PFD - 181KB] (8-01-13)

2013 Taxability Matrix [pdf - 438KB] (08-01-13)

Kentucky State Specifications for Streamlined Sales Tax Participants - Contacts  [PDF - 35KB] (4-02-08)

Best Practices Matrix [PFD - 114KB] (1-17-14)

Health Care Item List (June 2, 2006 - SST Bylaws and Rules Appendix L) [PDF - 510KB] (4-30-08)

Health Care Item List Addendum (January 29, 2007 - SST Bylaws and Rules Appendix M) [PDF - 490KB] (4-30-08) 

E-mail SST questions to the Division of Sales and Use Tax, DOR.WEBResponseSSTP@ky.gov, or by calling (502) 564-5170.

Archives

Sales & Use Tax Links

SEATA Exchange of Information [PDF - 30KB]

Current Issue of Kentucky Sales Tax Facts

Archived Sales Tax Facts Newsletters

County Clerks: FAQ on Sales & Use Tax and MVU Tax [PDF - 52KB] (8-08-07)

Contact DOR Staff

E-Mail DOR Taxing Areas

Questions can be directed to the Kentucky Department of Revenue, Division of Sales and Use Tax, Station 67, PO Box 181, Frankfort, KY 40602-0181,  (502) 564-5170

 

E-Filing and Payment Options

E-Tax - Electronic Filing and Payment Options


Live Tax Help
 

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Last Updated 6/11/2014
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