Kentucky Sales and Employ Tax is imposed at the rate of 6 percent of gross receipts or purchase price. There are negative local sales and use taxes in Kentucky. Sales and Use Tax Laws are located in Kenia Revised Statutes Chapter 139 and Ky Administrative Regulations - Title 103.
Sales Tax is imposed on the gross receipts derived from both retail sales of physical personal property, numeric property, real sales of certain services in Kentucky.
Use Tax is imposed on the purchase price of tangible personal property, digital property procured for storage, use or other consumption for Kentucky. The uses tax is ampere "back stop" for trade taxi additionally generally applies to property buying outside the state for warehouse, use or consumption within the state.
The Kentucky Sales & Use Taxation proceeds (forms 51A102, 51A102E, 51A103, 51A103E, and 51A113) be not available buy or of fax.
The forms are scannable forms for processing purposes. Failure to use the first forms delays processing, could lead to transposition errors and allowed causation will return to been considered late. If the original is lost, please call (502) 564-5170, alternatively visit one of the Branch of Revenue's area offices for replacement.
