Executive recruitment services providers must file and pay their taxes due online using the KY OneStop Business Portal. Monthly returns are due on the 20th day of the month following the previous month in which the executive recruitment services are provided and billed.
Online registration for a sales & use tax account is through the KY OneStop Business Portal. To obtain additional registration information, please refer to the OneStop online user guide.
Providers should report their total receipts for all services rendered (taxable and exempt) for the reporting period on the “Total Receipts" line of the return. They should then click on the “Deductions Worksheet" tab of the return and include all receipts from exempt services listed in the “Total Receipts" line on the “Other" deduction line. The system will then calculate the remaining receipts subject to sales tax on the “Total Taxable amount" line.