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Online Filing and Payment Mandate for Sales and Excise Tax Returns
Begins with the October 2021 Tax Period
Agriculture Exemption Number FAQs  (05/0​6/22)
A​griculture Exemption Number Search
Disaster Relief: Sales and Use Tax FAQs  (09/06​​/22)

​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, and 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.​​

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

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

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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

Sales & Use Tax

Download the Taxpayer Bill of Rights

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

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