Skip to main navigation Skip to main content

​Nonprofit Sales Tax Exemption Goes Into Effect March 26, 2019

Governor Bevin's March 26th signing of HB 354 resolved questions and confusion about the application of sales tax to nonprofit sales.

Due to an emergency clause in this legislation, sales of admissions and tangible property sales at fundraising events by all nonprofit groups and governmental organizations are now exempt from sales tax for transactions on or after March 26, 2019. These nonprofit, governmental, and civic organizations will no longer charge sales tax on these types of transactions as specified in Sections 28-29 of HB 354. However, please note that this new exemption does not apply to sales by retail businesses such as bookstores and thrift stores owned or operated by nonprofit or governmental groups.

All of these nonprofit organizations should discontinue charging sales tax to their customers and benefactors immediately.

The Department of Revenue is available to provide additional guidance as needed and will soon be posting further information at

.  Please submit specific questions by email to or call (502) 564-5170.

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.​​

​Stay Connected!

Get the latest Revenue Sales Tax ​news and updates directly in your inbox.

Sign me up!​​

Pay Sales and Use Tax

Electronic payment:  Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

Tax Payment Solution (TPS) Register for EFT payments and pay EFT Debits online.

Sales and Use Tax Electronic Filing

Mail a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue

     Frankfort, KY 40619

All tax payment and e-file options


Supplementary Schedules

​Remote Retailers

HB 487, effective July 1, 2018, requires remote retailers with 200 or more sales into the state or $100,000 or more in gross receipts from sales into the state to register and collect Kentucky sales and use tax. The transaction and gross receipts thresholds are based on the previous or current calendar year sales. These thresholds are the same as confirmed in the Wayfair US Supreme Court decision. DOR recognizes there may be some planning and preparatory steps remote retailers may need to address before collections begin. However, retailers whose only obligation to collect Kentucky sales and use tax relates to this law change should begin a good faith effort to come into compliance with these new reporting requirements as soon as practicable.  

Affected retailers should be registered and collecting Kentucky sales and use tax by October 1, 2018. If there are concerns about complying with this timeframe, please contact DOR directly for further assistance at

Streamlined Sales Tax​ (SST)

The Streamlined Sales Tax Agreement i​s a compact of state joining together to give common definitions and rules for Sales and Use Taxes across the participating states.

Additional​ SST Resources

​​​Disaster Assistance through Sales Tax Refunds on Building Materials

There is an option to file refund requests for sales and use tax paid on building materials purchased for the purpose of repairing or replacing a building damaged or destroyed by a disaster within a declared federal disaster area in Kentucky.  There are no areas open for refund claims at this time.

The deadline for filing sales tax refund claims is within three years from the date the area is declared a disaster.

To assist 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.  For additional information, please read our list of Frequently Asked Questions.

Applicable forms for property owners who have completed repairs or reconstruction of buildings damaged or destroyed in the disaster areas are available at

​Telephone assistance is available at 502-564-5170 (Option 1).​

Sales & Use Tax

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