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​Kentucky Sales and Use Tax is imposed at the rate of 6 percent of gross receipts or purchase price. There are no local sales and use taxes in Kentucky.  Sales and Use Tax Laws are located in Kentucky Revised Statutes Chapter 139 and Kentucky Administrative Regulations - Title 103​​.​

Sales Tax is imposed on the gross receipts derived from both retail sales of tangible personal property, digital property, and sales of certain services to the final customer in Kentucky.

​Use Tax is imposed on the purchase price of tangible personal property, digital property purchased for storage, use or other consumption in Kentucky. 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.

The Kentucky Sales & Use Tax returns (forms 51A102, 51A102E, 51A103, 51A103E, 51A113) are not available online or by fax.

The forms are scannable forms for processing purposes. Failure to use the original forms delays processing, could lead to transposition errors and may cause your return to be considered late. If the original is lost, please call (502) 564-5170, or visit one of the Department of Revenue's field offices​ for replacement.​​

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Pay Sales and Use Tax

Please use one of the following options to pay Sales Tax:
Electronic payment: Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

Tax Payment Solution (TPS): Register for EFT payments and pay EFT Debits online.

Sales and Use Tax Electronic Filing: 
https://sut-sst.ky.gov/KrcIfile/home.aspx

Mail a check or money order made payable to "KY State Treasurer" to
​KY Department of Revenue
Frankfort, KY 40619


All tax payment and e-file options

​​Other Tax Organizations

Streamlined Sales Tax Governing Board

Streamlined Sales Tax​ - KY Information

FTA - (Federation of Tax Administrators)

IRS - (Internal Revenue Service)

MTC​ - (Multistate Tax Commission)

SEATA​ - (Southeastern Association of Tax Administrators)

Supplementary Schedules

​Remote Vendors

Out-of-state retailers with no legal requirement to collect tax in this state, and who expect more than $100,000 in gross annual sales to Kentucky residents, must notify their Kentucky customers that use tax must be reported and paid directly to the Department of Revenue on applicable purchases in accordance with KRS 139.450.

For recent correspondence on this subject, please read the 2015 Sales & Use Tax Notification Letter.​​

Streamlined Sales Tax​

The Streamlined Sales Tax Agreement i​s a compact of state joining together to give common definitions and rules for Sales and Use Taxes across the participating states.

Additional​ SST Resources

​​​Disaster Assistance through Sales Tax Refunds on Building Materials

The option to file refund requests for sales and use tax paid on building materials purchased for the purpose of repairing or replacing a building damaged or destroyed by a disaster within the declared federal disaster area in eastern Kentucky from July 11-20, 2015 is still available. The affected area includes Carter, Johnson, Rowan and Trimble counties.

The deadline for filing sales tax refund claims is within three years from the date the area is declared a disaster.

To assist these communities with rebuilding efforts, there is a provision within Kentucky's tax code that provides an opportunity for a refund of sales and use tax paid for building materials permanently installed in the repair or replacement of buildings damaged in counties covered under a federal disaster relief declaration (KRS 139.519).

Kentucky Administrative Regulation 103 KAR 31:170 provides guidelines on how to submit a refund request with the proper documentation required.  For additional information, please read our list of Frequently Asked Questions.

Applicable forms for property owners who have completed repairs or reconstruction of buildings damaged or destroyed in the disaster areas are available at the link below:

http://revenue.ky.gov/Get-Help/Pages/Forms.aspx

​Telephone assistance is available at 502-564-5170 (Option 1).​

Sales & Use Tax

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.