Online Filing and Payment Mandate for Sales and Excise Tax Returns Begins with the October 2021 Tax Period

Beginning with the October 2021 tax period, businesses must file and pay tax returns online. These taxes include but are not limited to sales tax, consumer's use tax, transient tax, and waste tire fee.

Monthly account holders must file and pay their October return online before the November 22, 2021 due date.

Quarterly and annual account holders must file and pay their October - December or January - December return online before the January 20, 2022 due date.

The Department will only consider businesses that do not have access to the internet or that have documented technical problems, as described by statute, for a waiver of the electronic filing and payment requirements. See KRS 131.250(2)(b) for details.

To enroll your business for electronic filings and payments, follow these steps:

Go to https://onestop.ky.gov
Click “One Stop Business Services" to sign in to your KBOS account (first time users will be asked to create an account by using the One Stop Business Service Link).
Link your business to your KBOS account

From the dashboard, click “Link My Business" at the bottom of the screen.
Link the business to your account using the CBI number.
If you do not have the CBI number, click the hyperlink “click here" and answer the questions to be provided your business' CBI number and security token immediately.
Once the CBI and security token are provided, enter the email you used for your OneStop account.
Following this step, click “Invite User".
Click “Return to dashboard".

To File Taxes
- Click the business name.
- Click on the “Obligations" tab.
- Click on “File Taxes".
- Click on the account number.
- Click on “File Now" for the period you would like to file.
To Create a Payment
- Complete the return.
- On the right-hand side of the screen, click “Make a payment".
- You can also use our stand-alone payment site at https://epayment.ky.gov/.

If you have any questions, please contact the Division of Sales and Use Tax.

Email: DOR.WebResponseSalesTax@ky.gov
Phone: 502-564-5170