For many businesses in Kentucky, the state tax process begins by completing a Kentucky Tax Registration Application. This document, allows a business owner to register for the most common tax types for Kentucky businesses. The Kentucky Business One Stop allows you to file the form online in a fast, free and convenient way. Most businesses should have completed a Kentucky Department of Revenue Tax Registration Application in Step 2 of the Start page on Kentucky Business One Stop.
By completing the One Stop registration with the Department of Revenue, your business will automatically enroll for the most common business taxes including:
- Employer’s Withholding Tax
- Sales and Use Tax (for businesses operating as wholesalers, retailers or sellers in Kentucky)
- Transient Room Tax
- Motor Vehicle Tire Tax
- Consumer’s Use Tax
- Corporation Income Tax
- Limited Liability Entity Tax
- Coal Severance/Processing Tax
- Coal Seller/Purchaser Certificate ID Number
- Telecommunications Tax
- Utility Gross Receipts License Tax
Some sole proprietorships that don't have any employees and that are involved in certain service type businesses (where sales and use taxes or other special taxes don't apply) are still subject to business income taxes, but may not be required to complete a Kentucky Tax Registration Application. Contact the Kentucky Department of Revenue for additional information on state tax obligations and registration requirements.
Special Tax Registration Requirements
Depending on the product or service your business provides, there may be other state taxes that apply to your business. Most of these require that you file a special application/registration with the Department of Revenue.
- Tobacco Tax – applies to wholesalers, subcontractors, transporters, and other acquirers of tobacco products.
- Motor Fuels Tax – applies to businesses regularly engaged in refining, producing, distilling, manufacturing, blending, compounding, bulk distribution, importing, exporting and accepting gasoline, liquefied petroleum gas, or special fuels (all other combustible gases and liquids capable of being used in motor vehicles.)
- Bank Franchise Tax
- Insurance Premiums Tax
- Property Tax
- Dealer Loaner/Rental Vehicle Tax
- Alcohol Tax
- Pass Through Entities Tax
Note to out-of-state companies: out-of-state corporations, s-corporations, limited partnerships, limited liability partnerships, limited liability companies, associations, real estate investment trusts, regulated investment companies, real estate mortgage investment conduits, or similar entities created with limited liability for the partners, members or shareholders can submit Form 41A800 "Corporation and Pass Through Entity Nexus Questionnaire" to the Department of Revenue for a determination on nexus/applicability of Commonwealth of Kentucky Corporation Income and/or Limited Liability Entity taxes.