The formulas
- Sales tax = sale x (6% + local rate)
- Nexus when counted sales are more than $100,000 in the previous or current calendar year
- Counted sales = direct sales + marketplace sales
How it works
Figures current as of November 2026.
The state rate is 6 percent. Kentucky has no local sales tax. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (zero: Kentucky has no local sales tax) and shows the state and local parts separately.
A seller with no physical presence in Kentucky must register and collect once it has more than $100,000 of gross receipts from sales of goods, digital property and services into Kentucky in the previous or current calendar year. House Bill 757 (2026) removed the 200-transaction test for remote retailers. Sales you make through a marketplace facilitator count toward your own Kentucky threshold, together with your direct sales.
A seller with a physical presence in Kentucky, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Kentucky sales tax rate?
The state rate is 6 percent. Kentucky has no local sales tax.
What is the Kentucky economic nexus threshold?
More than $100,000 of gross receipts from sales of goods, digital property and services into Kentucky in the previous or current calendar year.
Do marketplace sales count toward the Kentucky threshold?
Sales you make through a marketplace facilitator count toward your own Kentucky threshold, together with your direct sales.
Did Kentucky change its threshold recently?
House Bill 757 (2026) removed the 200-transaction test for remote retailers.
Sources
- Kentucky Department of Revenue, Sales & Use Tax
- KRS 139.340, Retailers required to collect use tax
- Kentucky Department of Revenue, SSUTA recertification letter, July 29, 2026 (HB 757)
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.