Sales & Use Tax
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ATTENTION: ALL RETAILERS
HB 144—SALES TAX CHANGES FOR PACKAGED LIQUOR
HB 144 was recently passed by the General Assembly and signed into law by Governor Beshear on February 13, 2009. As part of this bill KRS 139.470(23) was repealed to eliminate the sales tax exemption for the sale of packaged distilled spirits, wine and malt beverages not consumed on the premises licensed for their sale per KRS 243. Effective April 1, 2009, the sale of packaged liquor, including beer, wine and distilled spirits, will be subject to the 6% Kentucky sales and use tax. Deductions previously taken for sales of beer, alcoholic beverages, or packaged liquor will no longer be allowable beginning with the filing of the April 2009 sales and use tax return. The statutory change does not affect receipts from the sale of alcohol by the drink which remains subject to the 6% sales and use tax. If your business is affected by this legislative change, please ensure your cash registers, scanners, office equipment, and computers are reprogrammed to reflect the 6% tax on the affected sales. If you require further assistance, you may contact your local Taxpayer Service Center or the Division of Sales and Use Tax at (502) 564-5170 or DOR.WEBResponseSalesTax@ky.gov.
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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.
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% 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.
You may contact the Division of Sales and Use Tax by telephone (502) 564-5170, by fax (502) 564-2041 or by e-mail.
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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.
Downloadable forms & instructions.
Sales & Use Tax Forms
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Streamlined Sales Tax |
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For return information please click here.
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)
KY SST Resources
KY Taxability Matrix 5-7-08 (148K) (11-7-08)
SSUTA Annual Certification (35K) (11-7-08)
SSUTA Certificate of Compliance (Excel 96K) (11-7-08)
Kentucky State Specifications for Streamlined Sales Tax Participants - Contacts (35K) (April 2, 2008)
Health Care Item List (June 2, 2006 - SST Bylaws and Rules Appendix L) (510K) (April 30, 2008)
Health Care Item List Addendum (January 29, 2007 - SST Bylaws and Rules Appendix M) (490K) (April 30, 2008)
E-mail SST questions to the Division of Sales and Use Tax, DOR.WEBResponseSSTP@ky.gov, or by calling (502) 564-5170.
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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, (502) 564-5170
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