To get a seller’s permit in Kentucky, file the Kentucky Tax Registration Application (Form 10A100) with the Department of Revenue. The application is free, and the fastest route is the Kentucky Business One Stop portal at onestop.ky.gov, where most submissions are processed in a couple of weeks. Once approved, the state mails you a permanent sales and use tax permit with a unique tax account number, which you use to collect the 6 percent state sales tax and file returns.
Who Has to Register
Kentucky law requires every retailer doing business in the state to register and collect sales tax. That covers brick-and-mortar stores, but it also covers having employees, agents, or inventory in Kentucky. If you sell tangible personal property, digital products, or certain taxable services, you need a permit before your first sale. The requirement applies to sole proprietors, partnerships, corporations, and LLCs alike.
Out-of-State and Remote Sellers
Out-of-state businesses have to register once they cross either of two thresholds in the previous or current calendar year: more than $100,000 in gross receipts from Kentucky customers, or 200 or more separate transactions shipped to Kentucky addresses. Meeting either trigger creates economic nexus, and the obligation to collect and remit the 6 percent tax kicks in whether or not the business has any physical presence in the Commonwealth.1Kentucky Department of Revenue. Remote Retailers and Marketplace Providers FAQs
Sellers Using Marketplaces
If you sell through a platform like Amazon, eBay, or Etsy, the marketplace facilitator is generally required to collect and remit Kentucky sales tax on your behalf once the platform meets the same $100,000 or 200-transaction thresholds. Kentucky still requires the individual marketplace seller to file a separate return for facilitated sales, so getting your own permit remains necessary even when a platform handles the collection.1Kentucky Department of Revenue. Remote Retailers and Marketplace Providers FAQs
A Note on Digital Products and Services
Kentucky’s sales tax reaches beyond physical merchandise. Digital property, including downloaded music, e-books, software, and streaming services, is taxable under KRS 139.340.2Kentucky Legislative Research Commission. Kentucky Revised Statutes 139.340 – Retailer’s Duty to Collect Tax Certain services are taxable as well, including landscaping, janitorial work, small animal veterinary services, and various industrial and commercial services listed in KRS 139.200. If you sell digital goods or provide services, check the Department of Revenue’s guidance before assuming you fall outside the permit requirement.
What to Have Ready Before You Apply
The registration form is Form 10A100. Gathering everything before you sit down saves back-and-forth, because incomplete applications get rejected and you have to start over.3Commonwealth of Kentucky Department of Revenue. Kentucky Tax Registration Application and Instructions 10A100(P) Have the following ready:
- Federal Employer Identification Number (FEIN). The Department of Revenue encourages all businesses to obtain one, even sole proprietors who could technically use a Social Security Number instead. An FEIN keeps your personal SSN off state records and helps distinguish your business from others with similar names.4Kentucky Department of Revenue. Business Registration
- Legal business name and any “doing business as” trade names.
- Business structure: corporation, partnership, LLC, sole proprietorship, or another entity type.
- Physical and mailing addresses. These can differ, but both are required, and official correspondence goes to the mailing address.
- NAICS code. This six-digit industry classification describes your primary business activity, and you can look it up on the U.S. Census Bureau’s NAICS website.
- Names and Social Security Numbers of responsible parties. For partnerships and multi-member LLCs, each responsible party’s information is required.
- Estimated start date of taxable sales in Kentucky.
How to File the Application
Online Through Kentucky Business One Stop
The fastest way to register is through the Kentucky Business One Stop portal at onestop.ky.gov. You create an account, fill in the registration fields with the information above, and electronically sign the application. The system generates a confirmation number immediately, so you have proof of submission.5Kentucky Business One Stop. State Tax Registration Requirements
Paper Application by Mail
If your business structure is not available as a selection in the online system, or you prefer paper, download Form 10A100 from the Department of Revenue website and mail or fax the completed form to:
Kentucky Department of Revenue
Division of Registration
501 High Street, Station 20
Frankfort, KY 406013Commonwealth of Kentucky Department of Revenue. Kentucky Tax Registration Application and Instructions 10A100(P)
Certified mail gives you a delivery receipt. Paper applications take longer to process, so plan accordingly if you’re on a tight timeline.
No Fee
Kentucky does not charge a fee to register for a sales and use tax permit. The application is free whether you file online or by mail.
What Happens After You Apply
Paper applications can take up to three weeks to process.4Kentucky Department of Revenue. Business Registration Online submissions are generally faster, though exact turnaround depends on the Department’s current workload. Once approved, the state issues a permanent sales and use tax permit with a unique tax account number, mailed to the business address you listed.
You must display the permit at every location where you make taxable sales so customers and state inspectors can verify your authorization to collect tax. If you operate from multiple locations, each one needs its own visible copy. The account number on the permit is the same number you use every time you file a sales tax return.
What the Permit Obligates You to Do
Registration is only the first step. Once you have the permit, Kentucky assigns you a filing frequency — monthly, quarterly, or annual — based on your sales volume and tax liability. Higher-volume businesses file monthly; lower-volume ones may qualify for quarterly or annual filing. Returns are filed electronically through the Department of Revenue’s online portal, and each one reports gross sales, taxable sales, exempt sales, and tax collected during the period. Even if you had zero sales in a period, you still have to file a return showing zero tax due. Skipping a zero return can trigger penalties and estimated assessments.
Holding a valid permit also lets you buy inventory for resale without paying sales tax at the register. Present Kentucky Form 51A105 (the resale certificate) to your supplier, and the tax will be collected from the end consumer instead. The certificate only applies to goods you actually intend to resell. Office furniture, cleaning supplies, and anything else you buy for your own business use are taxable purchases even if you have a seller’s permit. Misusing a resale certificate to avoid tax on personal or business-use purchases is treated as tax evasion by the Department of Revenue.
Permits are not transferable. If you buy an existing business, you’ll need to apply for your own, and if you sell or close a business, you have to formally cancel the account with the Department of Revenue rather than just stopping sales.