Ky Revenue Sales Tax

The kentucky sales tax is administered by the kentucky department of revenue.

Ky revenue sales tax. 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. Individuals and companies who are purchasing goods for resale improvement or as raw materials can use a kentucky sales tax exemption form to buy these goods tax free. Faqs online sales tax filing user caution. Kentucky sales tax exemption certificate unlike a value added tax vat the kentucky sales tax only applies to end consumers of the product.

Sales tax facts 2020 jun pdf. The forms are scannable forms for processing purposes. The kentucky sales use tax returns forms 51a102 51a102e 51a103 51a103e and 51a113 are not available online or by fax. What transactions are generally subject to sales tax in kentucky.

Sales tax facts 2019 jun pdf. Sales tax facts 2019 dec pdf. Wayfair on june 21 2018 that states can require sellers to collect and remit sales or use tax on sales delivered to locations within their state regardless of physical presence. Several exceptions to this tax are most types of farming equipment prescription medication and equipment used for construction.

Sales tax facts 2018 may pdf. Remote retailer and marketplace provider sales and use tax collections in ky the united states supreme court ruled in south dakota v. Special tax registration requirements depending on the product or service your business provides there may be other state taxes that apply to your business. Contact the kentucky department of revenue.

Users who have upgraded their internet browser to this system will experience screen layout problems when using kentucky s filing and payment systems. In the state of kentucky legally sales tax is required to be collected from tangible physical products being sold to a consumer. Kentucky tax extensions for victims of hurricane laura warning from the kentucky department of revenue scammers trying to fool taxpayers with fake threatening letters covid 19 tax relief faqs now available. You can learn more by visiting the sales tax information website at revenue ky gov.

Phone numbers for the sales tax division of the department of revenue are as follows. Companies or individuals who wish to make a qualifying purchase tax free must have a.