The Kentucky Department of Revenue recently updated its guidance regarding the impending tax collection and remittance obligation by remote sellers. Specifically, Kentucky has legislation in place that requires remote retailers with 200 or more sales into the state or $100,000 or more in gross receipts from sales into the state based on the previous or current calendar year sales to collect tax. This obligation officially commences effective October 1, 2018. Kentucky advises remote sellers that meeting either threshold to prospectively complete the Kentucky registration process. Registration can be effectuated either directly through the Kentucky DOR or via the Central Registration System hosted by the Streamlined Sales Tax Governing Board.
For the full Kentucky news release click here.