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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

Filing Procedures for Model 4, Voluntary Filers

  1. Taxpayers should register for Streamlined Sales Tax through the national registration site.
  2. Taxpayers will be required to file a Simplified Electronic Return in any month where they have Kentucky sales.
  3. If the business is registered through the national registration site indicating they have no Kentucky sales they will not be required to file until they have a sale in Kentucky.
  4. Once registered, taxpayers will be able to file and make payment electronically.​

Certification Materials

 

Taxability Matrix:  http://sst.streamlinedsalestax.org/otm/
Certificate of Compliance:  http://sst.streamlinedsalestax.org/coc/
  2017 SST Recertification Letter (8-1-17)

 


2016

 

Taxability Matrix:  http://sst.streamlinedsalestax.org/otm/
Certificate of Compliance:  http://sst.streamlinedsalestax.org/coc/
  2016 SST Recertification Letter (7-26-16)

 


2015

Taxability Matrix:  http://sst.streamlinedsalestax.org/otm/ 
Certificate of Compliance:  http://sst.streamlinedsalestax.org/coc/
  2015 SST Recertification letter  (8-18-15)

2014

Taxability Matrix
Certificate of Compliance
SST Recertification Letter

​2013

Taxability Matrix
Certificate of Compliance
SST Recertification Letter

2012

Taxability Matrix
Certificate of Compliance
SST Recertification Letter


2011

Taxability Matrix
Certificate of Compliance
Recertification Letter

2010

SST Recertification Follow-up Seller Liability Relief
Taxability Matrix
Certificate of Compliance
Recertification Letter


2009

Taxability Matrix Revised July 2009
SSUTA Annual Certification
Taxability Matrix Revised July 2009

Other SST Membership Documents

Petition for Membership in Streamlined Sales Tax Agreement
SST Press Release
Compliance Checklist KY

SST Memo 06-10-05

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