Does Kentucky have sales tax?

Yes. Kentucky has a 6.00% statewide sales tax rate. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-24.

Do I have to collect sales tax in Kentucky?

You must collect Kentucky sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to Kentucky customers.

What is Kentucky's sales tax economic nexus threshold for 2026?

Through July 31, 2026, Kentucky's economic nexus threshold is $100,000 in gross receipts from sales into Kentucky OR 200 or more separate transactions in the previous or current calendar year — meeting either test triggers registration. Effective August 1, 2026, House Bill 757 removes the 200-transaction test and leaves a $100,000 sales-only threshold that counts tangible personal property, digital property, and services delivered or transferred electronically to a Kentucky purchaser. Kentucky Department of Revenue and legislative sources last retrieved 2026-05-24.

What are Kentucky's marketplace facilitator sales tax rules in 2026?

Kentucky's marketplace facilitator law took effect July 1, 2019: marketplaces such as Amazon, Etsy, eBay, and Walmart register once and collect and remit Kentucky sales tax on every sale they facilitate for third-party sellers (KRS 139.450). Marketplace providers test the same economic nexus threshold as remote sellers, and effective August 1, 2026 House Bill 757 removes the 200-transaction test for marketplace providers too, leaving a $100,000 sales-only threshold. Sellers do not collect Kentucky tax on transactions a registered marketplace already collects on, but direct sales outside any marketplace remain their own responsibility once nexus is met.

What is Kentucky's sales tax rate?

Kentucky's base state rate is 6.00%. Always check the exact rate at the customer's delivery address before charging.

Does Kentucky have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Kentucky sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Kentucky's marketplace facilitator threshold for sales tax?

Kentucky applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in Kentucky sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Kentucky sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Kentucky's economic nexus law take effect?

Kentucky's current economic nexus rule took effect on 2018-10-01.

Kentucky Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-05-24

Economic nexus triggers at $100,000 or 200 transactions in sales delivered to Kentucky customers.

6.00% statewide sales tax rate. No local general sales-tax add-on is listed in the current source data.

Economic nexus threshold	$100,000 or 200 transactions (whichever is met first, depending on state logic)
State sales tax rate	6.00% No local add-on rates
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2018-10-01
Department of Revenue	Official site

Check Kentucky nexus with your numbers

If your sales are close to the Kentucky threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Kentucky against every other state where you sell.

How Kentucky nexus works

Kentucky sales tax nexus and economic nexus threshold: through July 31, 2026, a remote retailer must register and collect Kentucky sales tax once it has $100,000 or more in gross receipts from sales into Kentucky OR 200 or more separate sales into Kentucky in the previous or current calendar year — meeting either test triggers the requirement (Kentucky Department of Revenue Wayfair guidance, HB 487; collections required beginning October 1, 2018). Effective August 1, 2026, House Bill 757 (2026 Regular Session, enacted over the Governor's veto) removes the 200-transaction test for both remote retailers and marketplace providers, leaving a $100,000 sales-only threshold that counts tangible personal property, digital property, and services delivered, transferred electronically, or provided to a Kentucky purchaser; sellers registered solely because of transaction volume should review whether they can deregister under Kentucky's trailing-nexus rules. Kentucky's marketplace facilitator law (HB 354) has been effective since July 1, 2019 — Amazon, Etsy, eBay, and Walmart collect and remit Kentucky sales tax on facilitated sales, registering once for all third-party sellers per KRS 139.450 (procedure clarified by HB 249, effective July 1, 2021). Kentucky levies a flat 6% statewide sales tax with no local sales taxes, so the rate is identical at every Kentucky delivery address. HB 757 also extends Kentucky sales and use tax to data brokering services beginning August 1, 2026. Direct-to-consumer sales outside any marketplace remain the seller's own collection responsibility once nexus is met.

Filing frequency

Filing frequency in Kentucky depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Kentucky has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Kentucky sales tax by topic

Related states to Kentucky

If you sell into Kentucky, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

Tennessee$100,000 · 7.00%

Compare Kentucky vs Tennessee →

Ohio$100,000 · 5.75%

Compare Kentucky vs Ohio →

Indiana$100,000 · 7.00%

Compare Kentucky vs Indiana →

Virginia$100,000 · 5.30%

Compare Kentucky vs Virginia →

Frequently asked questions

Does Kentucky have sales tax?: Yes. Kentucky has a 6.00% statewide sales tax rate. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-24.
Do I have to collect sales tax in Kentucky?: You must collect Kentucky sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to Kentucky customers.
What is Kentucky's sales tax economic nexus threshold for 2026?: Through July 31, 2026, Kentucky's economic nexus threshold is $100,000 in gross receipts from sales into Kentucky OR 200 or more separate transactions in the previous or current calendar year — meeting either test triggers registration. Effective August 1, 2026, House Bill 757 removes the 200-transaction test and leaves a $100,000 sales-only threshold that counts tangible personal property, digital property, and services delivered or transferred electronically to a Kentucky purchaser. Kentucky Department of Revenue and legislative sources last retrieved 2026-05-24.
What are Kentucky's marketplace facilitator sales tax rules in 2026?: Kentucky's marketplace facilitator law took effect July 1, 2019: marketplaces such as Amazon, Etsy, eBay, and Walmart register once and collect and remit Kentucky sales tax on every sale they facilitate for third-party sellers (KRS 139.450). Marketplace providers test the same economic nexus threshold as remote sellers, and effective August 1, 2026 House Bill 757 removes the 200-transaction test for marketplace providers too, leaving a $100,000 sales-only threshold. Sellers do not collect Kentucky tax on transactions a registered marketplace already collects on, but direct sales outside any marketplace remain their own responsibility once nexus is met.
What is Kentucky's sales tax rate?: Kentucky's base state rate is 6.00%. Always check the exact rate at the customer's delivery address before charging.
Does Kentucky have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Kentucky sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Kentucky's marketplace facilitator threshold for sales tax?: Kentucky applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in Kentucky sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Kentucky sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Kentucky's economic nexus law take effect?: Kentucky's current economic nexus rule took effect on 2018-10-01.

Sources

date_retrieved: 2026-05-24