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 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.