Kentucky Department of Revenue Kentucky Department of Revenue Kentucky Department of Revenue Kentucky Department of Revenue

Sales & Use Tax

Quick Facts

For answers to Frequently Asked Questions, click here.

IMPORTANT NOTICE: The Kentucky Sales & Use Tax returns (forms 51A102, 51A102E, 51A103, 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 offices for replacement.

For Sales & Use Tax Forms, click here.

You may contact the Division of Sales and Use Tax by telephone (502) 564-5170, by fax (502) 564-2041 or by e-mail.

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

The Use Tax is imposed on the purchase price of tangible personal 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.

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.

Kentucky Sales and Use Tax Laws are located in Chapter 139 of the Kentucky Revised Statutes.

For return information please click here.

For Disaster Relief Sales and Use Tax refund information, click here.

Classification of Products as Candy or Food or Food Ingredients (Appendix N)

Health Care Item List (June 2, 2006 - SST Bylaws and Rules Appendix L) [PDF - 510KB] (4-30-08)

Health Care Item List Addendum (January 29, 2007 - SST Bylaws and Rules Appendix M) [PDF - 490KB] (4-30-08) 

Notice to 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. 

The referenced forms and corresponding instructions can be found on DOR’s website at

For recent correspondence on this subject, click here.

Use Tax Look-Up Table to Assist Taxpayers in Reporting Untaxed Retail Purchases

Each year, in the Income Tax Instructions, the Kentucky Department of Revenue includes a Use Tax Look-Up Table that allows individuals to estimate use tax owed on their total annual purchases from out-of-state retailers.

For more information about Use Tax Look-Up Table, click here.

Streamlined Sales Tax

Kentucky Sales and Use Tax Laws have changed recently as the General Assembly enacted legislation to include Kentucky in the Streamlined Sales Tax Agreement.  The Streamlined Sales Tax Agreement is a compact of states joining together to give common definitions and rules for sales and use taxes across the participating states.  Please see links below to specific Streamlined Sales Tax information.  

Registration and Filing Instructions

Registration Under the Streamlined Sales Tax System (January 27, 2016) External Link - You are now leaving the .gov domain

CSP Providers  External Link - You are now leaving the .gov domain

Filing Procedures For Model 4, Voluntary Filers  (November 28, 2005)

Frequently Asked Questions about Streamlined Sales Tax  

KY SST Resources

SST Recertification [PDF -52KB] (7-31-15)

For the 2015 Taxability Matrix and Certificate of Compliance, please click here, then select Kentucky from the list of states provided.

Kentucky State Specifications for Streamlined Sales Tax Participants - Contacts  [PDF - 106KB] (8-28-15)

E-mail SST questions to the Division of Sales and Use Tax,, or by calling (502) 564-5170.

Sales & Use Tax Links

SEATA Exchange of Information [PDF - 30KB]

Current Issue of Kentucky Sales Tax Facts

Archived Sales Tax Facts Newsletters


Contact DOR Staff

E-Mail DOR Taxing Areas

Questions can be directed to the Kentucky Department of Revenue, Division of Sales and Use Tax, Station 67, PO Box 181, Frankfort, KY 40602-0181,  (502) 564-5170


E-Filing and Payment Options

E-Tax - Electronic Filing and Payment Options

Note:  These documents are in Adobe Acrobat Reader (.PDF) format.  To download a free copy of the Adobe Acrobat Reader click on the following icon.

Click on this icon to download a free copy of the Adobe Acrobat Reader  External Link - You are now leaving the .gov domain

Please Note: Some of the links on this page resolve to non-governmental agencies. The information on these pages is not controlled by the Department of Revenue or the Commonwealth of Kentucky.

External links are identified with the following icon: External Link - You are now leaving the .gov domain

Last Updated 5/13/2016