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

DOR recognizes there may be some planning and preparatory steps remote retailers may need to address before collections begin. These thresholds are the same as confirmed in the Wayfair US Supreme Court decision. The transaction and gross receipts thresholds are based on the previous or current calendar year sales. 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. If the original is lost, please call (502) 564-5170, or visit one of the Department of Revenue's field offices for replacement.

Failure to use the original forms delays processing, could lead to transposition errors and may cause your return to be considered late. The forms are scannable forms for processing purposes. The Kentucky Sales & Use Tax returns (forms 51A102, 51A102E, 51A103, 51A103E, and 51A113) are not available online or by fax. 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. Use Tax is imposed on the purchase price of tangible personal property, digital property purchased for storage, use or other consumption in Kentucky. Sales Tax is imposed on the gross receipts derived from both retail sales of tangible personal property, digital property, and sales of certain services in Kentucky. Sales and Use Tax Laws are located in Kentucky Revised Statutes Chapter 139 and Kentucky Administrative Regulations - Title 103.

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

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