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Sales and Use Tax for Commonwealth of Kentucky

  • This retailer is not required to and does not collect Kentucky sales or use tax
  • The purchase may be subject to Kentucky use tax unless the purchase is exempt from taxation in Kentucky
  • The purchase is not exempt merely because it is made over the Internet, by catalog, or by other remote means
  • The Commonwealth of Kentucky requires Ketucky purchasers to report all purchases of tangible personal property to digital property that are not taxed by this retailer and pay use tax on those purchases unless exempt under Kentucky law.  The tax may be reported and paid on Kentucky individual income tax return or by filing a consumer use tax return with the Kentucky Department of Revenue.

The referenced form and corresponding instructions can be found on Kentucky's Department Of Revenue website at http://revenue.ky.gov/individual/usetax.htm.