Kentucky Sales Tax License Registration

Aug 6, 2025

If your business has recently started operating in Kentucky, you may need to register for sales tax with the Kentucky Department of Revenue. Sales tax registration is required for businesses that sell tangible personal property or taxable services in the state.

How to get a Kentucky Sales Tax License

There are 2 sales tax setup tasks you may need to complete in Kentucky to get your sales tax licence. You can follow the guide below to help you get registered directly with the Kentucky agencies or use Mosey to do it.

Use Mosey to register for sales tax in Kentucky.

Kentucky Purchase Sales Tax Exemption Setup for Corporation

501(c)(3) nonprofit organizations are eligible file an Application for Purchase Exemption of Sales and Use Taxes (Form 51A125) with the Kentucky Department of Revenue. The application must include a: (1) Copy of the Articles of Incorporation or Organization, (2) Detailed schedule of receipts and disbursements, (3) Copy of the organization's IRS determination letter, and (4) Proof of home-state sales tax exemption (for foreign businesses only). After approval, the Department of Revenue will issue a Purchase Exemption Number to be used on all Purchase Exemption Certificates completed and given to sellers.

  1. Complete an Application for Purchase Exemption

    Print and complete an Application for Purchase Exemption of Sales and Use Taxes (Form 51A125).

  2. File Application for Purchase Exemption

    Mail your completed application to the Kentucky Department of Revenue, Division of Sales and Use Tax.

Kentucky Sales Tax Setup for LLC, LLP, Professional Corporation, Corporation

Businesses with a physical presence in Kentucky have nexus with the state and are required to register with the Department of Revenue for a sales tax account. Businesses without a physical presence in Kentucky that have 200 or more separate sales into the state or $100,000 or more in gross receipts from sales into Kentucky are also subject to pay sales tax. The transaction and gross receipts thresholds are based on the previous or current calendar year sales. Note: Nonprofit organizations are subject to sales and use taxes and required to register with the Department of Revenue. Additionally, 501(c)(3) nonprofits are eligible to apply for Purchase Exemption in order to make qualifying tax-free purchases.

  1. Register for a Sales Tax Account Online

    Log in to your Kentucky Online Gateway account and apply for a sales tax account. The application is usually processed in 2 to 3 weeks.

Kentucky Sales Tax Filing Requirements & Deadlines

There are 2 sales tax filing requirements & deadlines you may need to complete in Kentucky. You can follow the guide below or use Mosey to do it.

Kentucky Sales Tax Return for LLC, LLP, Corporation, Professional Corporation

If you have a sales tax account in Kentucky, you must file sales tax returns. The frequency of filing depends on the amount of sales tax collected. If your total monthly tax liability is less than $125, you will likely be an annual filer. If your total monthly tax liability is between $125 and $1,200, you will likely be quarterly filer. If your total monthly tax liability is more than $1,200, you will likely be a monthly filer. Companies with over $10,000 in average monthly tax liability are subject to prepay sales tax.

  1. File Sales Tax Return

    Log in to your Kentucky One Stop Portal account to file your sales tax return.

  2. Pay Sales Tax Online

    Visit the Kentucky One Stop Portal to make a payment for sales tax.

Kentucky's Sales Tax Registration & Reporting Agencies

Review your compliance risks, free.

More from the blog

Learn how to keep your business compliant in all 50 states across payroll, HR, Secretary of State, and tax.

Client Reporting States: 8 Steps To Maintain Compliance on a PEO

Managing compliance for state and local reporting can feel like a never-ending task, even with the help of a professional employer organization (PEO). For example, client reporting states can add an extra layer of confusion to the payroll and reporting process. When you’re on a PEO, there are two types of payroll reporting: client reporting states and PEO reporting states. In client reporting states, you are still responsible for managing your payroll accounts under your own employee identification number (EIN).

Gabrielle Sinacola | Nov 25, 2024

What Is a Statement of Information?

Trying to make sense of the vast array of reports and forms in compliance can be dizzying for any business leader. As your organization grows and evolves, staying informed about these forms helps you scale sustainably, especially when you want to operate in multiple states or plan to expand. One vital report that comes up frequently in the state of California is the statement of information, or California’s annual report.

Gabrielle Sinacola | Dec 13, 2023

Payroll Compliance: A Guide for Employers

If you’re trying to successfully manage your business operations, payroll compliance is a must. For employers, particularly in the small business sector, adhering to all of the payroll regulations is both a legal obligation and a strategic business move. For one, it ensures smooth operations — but it’s also partially responsible for employee satisfaction and safeguards against potentially costly legal pitfalls. These are pretty big deals for any business owner.

Gabrielle Sinacola | Feb 19, 2024

Ready to get started?

Schedule a free consultation to see how Mosey transforms business compliance.