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​House Bill 487 defines remote retailers as those with no physical presence in Kentucky.

HB 487, effective July 1, 2018, requires remote retailers with 200 or more sales into the state or $100,000 or more in gross receipts from sales into the state to register and collect Kentucky sales and use tax. The transaction and gross receipts thresholds are based on the previous or current calendar year sales. These thresholds are the same as confirmed in the Wayfair US Supreme Court decision. DOR recognizes there may be some planning and preparatory steps remote retailers may need to address before collections begin. However, retailers whose only obligation to collect Kentucky sales and use tax relates to this law change should begin a good faith effort to come into compliance with these new reporting requirements as soon as practicable.  

Affected retailers should be registered and collecting Kentucky sales and use tax by October 1, 2018. If there are concerns about complying with this timeframe, please contact DOR directly for further assistance at KRC.WebResponseSalesTax@ky.gov.

​No, Kentucky has no local option sales taxes and all statewide sales are reported on a single return for each reporting period per account number.

​Remote retailers required to register for sales and use tax collections in Kentucky may go through the Streamlined Sales Tax Governing Board's central registration system to register in all 24 Streamlined member states in one process. There are also Certified Service Providers (CSPs) available to assist with the tax collection and filing process. The CSP will provide the services necessary to register, set-up and integrate the CSP's software with the seller's system, identify taxable products and services, etc. See central registration and CSP information here.

To register only for Kentucky tax collections, go to www.onestop.ky.gov.

​Each state's remote seller laws are different.  In order to determine which laws apply to your business, go to the Streamlined Sales Tax website for collection requirements in all 24 Streamlined Sales Tax states.  If the state is not a member of Streamlined Sales Tax, we recommend you contact that state.

​Unless the marketplace is collecting Kentucky sales and use tax on sales made into Kentucky, the retailer is required to register and collect the tax.  We recommend contacting the applicable marketplace for more information.

​No, Kentucky and the Streamlined Governing Board states do not charge a registration fee. Please beware of fraudulent website offers to register retailers in all sales tax states for a single registration fee.

​Yes, subject to a $50 limitation per reporting period, a retailer may deduct and retain 1.75% of the first $1,000 of tax due and 1.5% of the tax due exceeding $1,000. The compensation is also limited to timely filed and paid returns.

​No, there is no expiration date for the registration. Sales and use tax account numbers remain active until canceled by the retailer. 

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