Kentucky Sales Tax Guide for E-commerce Sellers

Rate structure

Kentucky's state rate is 6%; the combined state + local rate ranges from 6% (flat). Sourcing: Destination.

COMPONENTRATENOTES

State rate6%MyTaxes general statewide rate

Local taxes6% (flat)No local sales tax — one flat 6% statewide.

Return51A102 Sales and Use Tax Worksheet51A102 Sales and Use Tax Worksheet (flat 6%; e-form Line 1 = tax-exclusive gross)

Economic nexus threshold

You must register and collect once your Kentucky sales reach $100,000, measured over the previous or current calendar year. There is no transaction-count threshold. 200-transaction test removed 2026-08-01. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Kentucky as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

MyTaxes assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Kentucky: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 2% per month late filing (min $10, max 20%) plus late-payment penalty and interest.

Marketplace facilitator rules

Since July 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Kentucky tax on your marketplace sales. How Kentucky treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionDeduction (code 170) if registered.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Kentucky Dept. of Revenue when in doubt.

Filing portal & AutoFile

Kentucky returns are filed through mytaxes.ky.gov. Login verification: Emails a one-time code. SalesTax50 AutoFile prepares the 51A102 Sales and Use Tax Worksheet from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Kentucky permit if I only sell on Amazon?

If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Kentucky warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your MyTaxes return — SalesTax50 separates them automatically.

Does SalesTax50 file Kentucky returns automatically?

Yes — AutoFile prepares your 51A102 Sales and Use Tax Worksheet from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Kentucky permit.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Kentucky Dept. of Revenue before relying on them.

Let AutoFile handle your Kentucky returns

Prepared and checked for you — you approve before anything is filed.

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