Kentucky Sales Tax Guide for E-Commerce Retailers

Am I required to collect sales tax in Kentucky?

Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in Kentucky. 

E-commerce businesses with economic nexus in Kentucky are also required to register and collect.

You have economic nexus in Kentucky if you made more than $100,000 in sales to buyers in Kentucky OR more than 200 sales transactions to buyers in Kentucky in the previous or current calendar year.

How to Register for an Kentucky Sales Tax Permit

Register for a Kentucky sales tax permit online at the Kentucky Department of Revenue.

Need help? Contact us for help with your Kentucky sales tax registration.

How to Collect Kentucky Sales Tax

Kentucky only has a single, statewide, sales tax rate. That means you’re only required to collet that state rate when making sales to buyers in Kentucky.

Learn more about origin and destination-based sales tax sourcing here.

Is shipping taxable in Kentucky?

Yes, the amount you charge your customer for shipping is subject to Kentucky sales tax. But, in general, if the item isn’t taxable, then the shipping is also not taxable, even in states where shipping is otherwise taxable.

Learn more about sales tax on shipping charges here.

Kentucky Sales Tax Due Dates

Kentucky sales tax is due the 20th day of the month following the filing period end date. 

For example, a monthly sales tax return for tax collected during the month of October 2025 would be due November 20, 2025.

How to File Sales Tax in Kentucky

When your Kentucky sales tax due date rolls around, you can either file yourself online or let a partner like HOST take this onerous task off your plate. 

Learn more about handing off your sales tax filings to HOST here!

More about Kentucky Sales Tax

Learn more about Kentucky sales tax at the Kentucky Department of Revenue.