For more information about collecting and remitting sales tax in Kentucky, check out Kentucky Sales Tax Resources .
1. Who needs a sales tax permit in Kentucky?
Sellers are responsible for collecting the sales tax. The kinds of receipts that are subject to sales tax are (from the Kentucky Department of Revenue website):
a. the sale of tangible personal property and digital property to consumers
b. leases or rentals of tangible personable property and digital property to consumers
c. sales of admissions
d. accommodations to transients for less than 30 consecutive days
g. furnishing of sewer services
h. natural gas transmission and distribution services
2. How do you register for a sales tax permit in Kentucky?
Contact the Kentucky Taxpayer Service Center by contacting the Department’s Division of Sales and Use Tax:
Kentucky Taxpayer Service Center
Department’s Division of Sales and Use Tax
PO Box 181
Frankfort, KY 40602-0181
You can register for a Kentucky sales tax permit at this page . You can also register for a sales tax permit when you register your business. A sales and use tax permit is contained within correspondence mailed to every new registrant.
3. What information do you need to register for a sales tax permit in Kentucky?
– Effective date
– Legal business name
– Previous account numbers
– Primary business location
– Ownership type
– Information about types of sales
– North American Industrial Classification System (NAICS) code required for all businesses. Look up NAICS code .
– Social Security Number
4. How much does it cost to apply for a sales tax permit in Kentucky?