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​Recent Legislative Change Impact to Marketing Services, effective 01/01/2023​​

​This legislation repealed the application of sales and use tax to the sale of marketing services retroactively to 01/01/2023. Therefore, account holders reporting receipts and paying the sales and use tax on the sales of marketing services should request a cancellation of their account numbers if their businesses do not engage in any other activities that require continued tax reporting. To cancel an account, the business may complete and submit an Update or Cancellation of Kentucky Tax Account(s), Form 10A104 . The form may be downloaded from the Revenue website at 10A104 (ky.gov). Follow the instructions on the form to submit the cancellation request or send the completed form to the Sales and Use Tax Division at KRC.WebResponseSalesTax@Ky.gov.​

​Before the seller is eligible for a sales and use tax refund, the seller must refund the taxes collected back to the customer. See KRS 139.770. Then, sellers must file a Sales and Use Tax Refund Application, Form 51A209, with the Sales and Use Tax Division to document and submit the request for repayment of the tax remitted with previously filed returns. Instructions on how to submit the refund request are provided on the form as follows: 51A209 (ky.gov)​.

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Sales and Excise Taxes