Sales and Use Tax
2018 Kentucky legislation expanded the types of services subject to sales tax, established economic nexus thresholds for remote retailers, and amended certain excise taxes. 2019 Kentucky legislation made further changes to provide an exemption for resale for newly taxable services, established sales and use tax collection responsibility for marketplace providers, expanded the exemption on certain sales by nonprofits, and equalized the tax base for telecommunications and the utility gross receipts license tax by adding video streaming services. The Kentucky Department of Revenue is committed to helping you understand these changes, keeping you updated, and answering your questions.
Do You Need to Register?
Effective July 1, 2018, businesses that provide many types of services are required to collect the Kentucky sales tax from their customers for providing these services.
Click here for a listing of new services subject to sales tax for transactions on or after July 1, 2018 to determine if you need to register your business for a Sales and Use Tax account.
View this video tutorial for new Sales and Use Tax information.