Sales & Use Tax
Disaster Relief Sales and Use Tax Legislation
In response to Governor Beshear’s request for assistance due to widespread damage in eastern Kentucky from strong storms from July 11-20, 2015, President Obama has issued a major disaster declaration for Breathitt, Carter, Fleming, Johnson, Leslie, Perry, Rowan and Trimble counties. To further 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. Click here to access this guidance. For answers to Frequently Asked Questions, click here.
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:
Telephone assistance is available at 502-564-5170 (Option 1).
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.
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
Effective July 1, 2013, 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 http://revenue.ky.gov/individual/usetax.htm.
For recent correspondence on this subject, click here.
Use Tax Look-Up Table to Assist Taxpayers in Reporting Untaxed Retail Purchases
In the 2013 Income Tax Instructions, the Kentucky Department of Revenue has again included 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 (March 3, 2008)
CSP Providers (July 30, 2008)
Filing Procedures For Model 4, Voluntary Filers (November 28, 2005)
Frequently Asked Questions about Streamlined Sales Tax
KY SST Resources
SST Recertification [PDF -52KB] (11-06-14)
2014 Certificate of Compliance [EXCEL -69KB] (10-30-14)
For the 2014 Taxability Matrix, 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)
Best Practices Matrix [PFD - 114KB] (1-17-14)
E-mail SST questions to the Division of Sales and Use Tax, DOR.WEBResponseSSTP@ky.gov, 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
County Clerks: FAQ on Sales & Use Tax and MVU Tax [PDF - 52KB] (8-08-07)
||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