Kentucky Sales Tax Registration

In Kentucky it is called the Sales and Use Tax Permit. The Kentucky Department of Revenue issues it.

Who has to register in Kentucky, how to apply, what it costs, how long it takes, and what you file once you have it.

Kentucky sales tax registration at a glance

What it is called: Sales and Use Tax Permit; Number issued: Kentucky sales and use tax account number.
Who issues it: Kentucky Department of Revenue; Apply online through MyTaxes.ky.gov (New Business Registration; formerly reached through Kentucky Business One Stop). Paper form: Form 10A100.
State fee: No state fee; No registration fee is listed on the Kentucky Tax Registration Application or DOR registration pages for a sales and use tax account.
Processing time: Account numbers almost immediately; 2 to 3 business days if held for DOR review; Online registrations usually return tax account numbers almost instantly; applications work-listed for review are completed within 2 to 3 business days. Fully completed paper applications are processed in 5 to 10 business days, barring seasonal workload.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since August 1, 2026.
Filing frequency: Monthly, quarterly or annual; Returns are due monthly, but DOR allows quarterly or annual filing based on the amount of tax reported annually. DOR reviews each account and adjusts frequencies each June. Since May 2, 2025, sales tax returns must be filed and paid online through MyTaxes.
State rate: 6%; No local sales taxes; 6% statewide.

How to register in Kentucky

Where to apply: Apply online with the Kentucky Department of Revenue. MyTaxes.ky.gov (New Business Registration; formerly reached through Kentucky Business One Stop)
Application form: Form 10A100, Kentucky Tax Registration Application. Form 10A100 (PDF)
What you need: FEIN (not required for sole proprietors, who use an SSN); Kentucky Secretary of State registration for entities.
What the application covers: Sales and use tax, employer's withholding tax, transient room tax, motor vehicle tire fee, consumer's use tax, corporation income tax, limited liability entity tax and utility gross receipts license tax.
How long it takes: Online registrations usually return tax account numbers almost instantly; applications work-listed for review are completed within 2 to 3 business days. Fully completed paper applications are processed in 5 to 10 business days, barring seasonal workload.
What it costs: No registration fee is listed on the Kentucky Tax Registration Application or DOR registration pages for a sales and use tax account.
Renewal: There is no expiration date. Sales and use tax account numbers stay active until the retailer cancels them.

After you register

How often you file: Monthly, quarterly or annual. Returns are due monthly, but DOR allows quarterly or annual filing based on the amount of tax reported annually. DOR reviews each account and adjusts frequencies each June. Since May 2, 2025, sales tax returns must be filed and paid online through MyTaxes.
Due date: 20th of the month after the period.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 6%. No local sales taxes; 6% statewide. Sourcing: destination (Streamlined Sales Tax member).
Late returns: 2% of the tax due for each 30 days or part of 30 days a return is late, up to 20%, minimum $10. A separate late-payment penalty applies on the same scale.

Kentucky rules in plain English

In Kentucky, you need a Sales and Use Tax Permit from the Kentucky Department of Revenue (DOR). You apply online through MyTaxes.ky.gov using New Business Registration. You can also mail Form 10A100, the Kentucky Tax Registration Application. DOR lists no fee for a sales tax account. Online applicants usually get account numbers almost right away, or within 2 to 3 business days if DOR reviews the file. Paper applications take 5 to 10 business days. The permit does not expire. It stays active until you cancel it. Kentucky has a flat 6% rate and no local sales tax. Since 2023, many services are taxable too, so check your service list before you assume you are exempt. Returns are due by the 20th of the month after each period. DOR starts you on a schedule and may move you to quarterly or annual filing each June based on your tax. Since May 2025, you must file and pay online. Remote sellers must register once Kentucky sales pass $100,000 in the current or prior year; the 200-transaction test ended Aug. 1, 2026. The mistake to avoid: selling before your permit is active. Doing business without a permit is a misdemeanor in Kentucky.

Sources: Kentucky Department of Revenue · MyTaxes.ky.gov (New Business Registration; formerly reached through Kentucky Business One Stop) · Form 10A100 (PDF)

More Kentucky facts

2026 House Bill 757 removed the 200-transaction test for remote retailers and marketplace providers effective Aug. 1, 2026, leaving only the $100,000 gross receipts test. It also taxed data brokering services and pay phone receipts from that date. Source
Since May 2, 2025, Kentucky sales and excise tax returns must be filed and paid online. Source
House Bill 8 (2023) added many services to the Kentucky sales tax base at the 6% rate. Source
Kentucky charges admissions tax on initiation, membership and monthly fees for using a facility. Source
Kentucky is a Streamlined Sales Tax member state. Source

We register you in Kentucky

Answer a few questions about your business. We prepare your Kentucky Sales and Use Tax Permit application, file it with DOR, and send you the number. $199 per state. Any state fee is separate.

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Kentucky sales tax registration FAQ

Do I need to register for Kentucky sales tax?

A retailer that engages in business in Kentucky, such as having a place of business, employees, agents or property in the state, or selling taxable goods or the services added in 2023 and later, must hold a permit under KRS 139.240. Sellers with no physical presence must register after $100,000 in sales in Kentucky (measurement period: previous or current calendar year).

How long does it take to get a Kentucky Sales and Use Tax Permit?

Online registrations usually return tax account numbers almost instantly; applications work-listed for review are completed within 2 to 3 business days. Fully completed paper applications are processed in 5 to 10 business days, barring seasonal workload. Source: Form 10A100(P) (4-25) instructions.

What does a Kentucky Sales and Use Tax Permit cost?

No registration fee is listed on the Kentucky Tax Registration Application or DOR registration pages for a sales and use tax account. Source: Form 10A100(P) (4-25); cross-check TaxJar Kentucky guide. Our fee to prepare and file the application is $199.

When do I file Kentucky sales tax returns?

Filing frequency: monthly, quarterly or annual. Returns are due monthly, but DOR allows quarterly or annual filing based on the amount of tax reported annually. DOR reviews each account and adjusts frequencies each June. Since May 2, 2025, sales tax returns must be filed and paid online through MyTaxes. Due date: 20th of the month after the period. File a return every period, even with no sales.

Do I need to register in Kentucky as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Kentucky (measurement period: previous or current calendar year). Since July 1, 2019, a marketplace provider over the remote seller threshold must register and collect Kentucky tax on all sales through its marketplace; from Aug. 1, 2026 the threshold is $100,000 only (KRS 139.450, as amended by 2026 HB 757). Source: KRS 139.340 as amended by 2026 HB 757; DOR SSUTA recertification letter (7-29-26). Before Aug. 1, 2026 the test was $100,000 or 200 transactions (effective July 1, 2018).

What happens if I sell in Kentucky without a Kentucky Sales and Use Tax Permit?

Engaging in business as a seller without the required permit, or after it is suspended, is a Class B misdemeanor for the business and each corporate officer involved. Source: KRS 139.990; KRS 139.240.

Nearby states

This page summarizes Kentucky sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Kentucky Department of Revenue or your tax adviser. State rules last checked October 2, 2026.