Collect tax in Kentucky

In Kentucky, Stripe Tax supports calculation and collection of sales tax.

When to register for tax collection

See Thresholds to get insights about your potential tax registration obligations in Kentucky. Stripe also notifies you with email and Dashboard alerts when you need to register to collect tax. Learn more about how the monitoring tool works.

Sales tax

Remote sellers must register to collect and remit tax in Kentucky when, previous or current calendar year, they do one of the following:

• Exceed a sales threshold of 100,000 USD
• Meet or exceed a volume threshold of 200 transactions

The thresholds include sales of tangible personal property and digital property, whether taxable or nontaxable, including wholesale sales (sales for resale) and marketplace sales. The thresholds exclude sales of services.

Other taxes

We also support:

• Kentucky State and Local Communications Tax—for businesses selling video streaming to customers in Kentucky. This includes the Multi Channel Video Programming Excise Tax and Utility Gross Receipts License Tax. These taxes only apply when your business has physical presence in Kentucky. This means there isn’t a revenue threshold for when remote sellers need to pay this tax. Transactions for these taxes aren’t included in Stripe monitoring for Kentucky. The linked page is only accessible within the US or via a VPN.

Register to collect tax

Register for tax in Kentucky at the tax authority. Read more about registering for sales tax in the US in our guide.

After you’ve registered to collect tax in Kentucky, go to Registrations to add your registrations to Stripe in the Dashboard. This turns on tax calculation and collection in Stripe for your transactions in Kentucky.

Learn how to add your registration in the Dashboard.

How we calculate taxes

Stripe calculates the taxes that apply to your customer’s location.

Report and file your taxes

Stripe provides reports of your completed tax transactions. Go to Registrations to access these reports.

Exports

The tax transaction data export provides a comprehensive and aggregated view of transactions by location, including a breakdown of individual tax amounts. Learn more about tax reporting exports.

Location reports

Location reports offer a summary of transaction and refund data for specific US locations and align with Kentucky filing requirements. You have the option to report on an annual, fiscal year, quarterly, or monthly basis.

Reporting-specific considerations:

• The location reports don’t include transactions with the Kentucky State and Local Communications Tax as these are filed to the state using a different report. To see transactions with these taxes, you can use the exports.

Filing

You are responsible for filing and remitting your taxes to Kentucky. Stripe doesn’t file taxes on your behalf. For automating filing in the US, we recommend using TaxJar’s AutoFile solution.