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, Etsy, TikTok Shop) collect and remit Kentucky tax on your marketplace sales. How Kentucky treats them:

Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, 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.

What about WooCommerce and Etsy?

Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your MyTaxes return.

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 setting up your existing Kentucky permit is included at no extra charge.

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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