Kentucky sales tax is filed online through MyTaxes, the Department of Revenue's business taxpayer portal, on the sales and use tax return (the Department's paper version is Form 51A102). Monthly returns are due on the 20th of the month after the reporting period, accelerated filers are due on the 25th, and a return is required every period, even when you had no sales. Kentucky requires businesses to file and pay sales tax online.
This guide covers who files and how often, how to get into MyTaxes, how to file, how to report no sales, how to amend a return, how to pay, and what late filing costs.
This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the Kentucky Department of Revenue before you file.
Kentucky sales tax filing at a glance
- Who administers it: Kentucky Department of Revenue, Division of Sales and Use Tax.
- Online portal: MyTaxes at mytaxes.ky.gov, which replaced the earlier OneStop filing system in 2025.
- Return: Sales and use tax return. The Department's forms list includes 51A102, 51A102E, 51A103, 51A103E, and 51A113 (consumer's use tax).
- Filing frequency: Monthly, quarterly, or annual. Some businesses are assigned accelerated filing.
- Due dates: The 20th of the month after the reporting period for regular filers, and the 25th for accelerated filers. A due date on a weekend or legal holiday moves to the next business day.
- Zero returns: Required every period, even if no sales were made or no tax is due.
- Payment: Through MyTaxes by bank account or credit card (fees may apply), or by check or money order.
- Rate: 6% statewide, with no local sales and use taxes.
- Economic nexus: 200 or more sales into Kentucky, or $100,000 or more in gross receipts from sales into the state.
Who has to file, and how often
A retailer selling taxable tangible personal property, digital property, or selected services in Kentucky must hold a sales and use tax permit and file returns. Remote retailers must register and collect if they make 200 or more sales into the state or have $100,000 or more in gross receipts from sales into Kentucky. Our Kentucky sales tax guide covers registration and nexus in more detail. For a product-level example, see our post on Kentucky sales tax exemptions.
Your filing frequency is set from the information on your permit application, and the Department reviews every account each year and may move you to a more or less frequent schedule based on the tax liability you paid in the past year. It notifies you when your frequency changes.
| Frequency | Due date |
|---|---|
| Monthly | The 20th of the following month |
| Quarterly | The 20th of the month after the quarter ends |
| Annual | January 20 |
| Accelerated | The 25th of the following month |
Kentucky's public pages do not state a dollar threshold for each frequency, so file on the schedule shown on your own MyTaxes account and in the Department's notices.
Before you start: get into MyTaxes
You need a Kentucky sales and use tax account before you can file, and the Department accepts new applications online through MyTaxes. Our sales tax permit overview explains how registration works in general. Businesses registering for the first time click Register a New Account on the MyTaxes page, create a user account, and then link the business tax account to it before filing. Linking uses a portal PIN, which you can request through the portal and which the Department mails to you. Before filing, gather your records for the period: gross receipts, deductions, and any purchases subject to use tax. For sales to resellers, see our Kentucky resale certificate guide for what to collect from buyers.
Step-by-step: filing your Kentucky return in MyTaxes
- Log in to MyTaxes. Go to mytaxes.ky.gov and sign in with the account linked to your sales and use tax account.
- Open a form. Go to Transactions, then File a Form.
- Choose the right worksheet. Pick the Sales and Use Worksheet for standard filers, the Sales and Use Tax Accelerated Worksheet if the Department notified you that you file on an accelerated basis, or the Streamlined Simplified Electronic Return if you are a Streamlined Sales Tax filer.
- Enter your sales. Report gross receipts and claim itemized deductions, such as resale sales covered by certificates, using the Department's deduction codes.
- Report use tax. Include purchases on which you did not pay Kentucky sales tax on the use tax line of the return.
- Review, submit, and pay. Check the totals against your records, then submit and pay through MyTaxes.
- Save your confirmation. Keep it with your records. Kentucky retailers must keep records for four years.
Filing in Kentucky plus other states? Kintsugi files and remits for you, from $75 per filing, with free monitoring. Book a demo or start free.
Local and rate pitfalls
Kentucky's rate is 6% statewide and the Department states there are no local sales and use taxes, so you do not need to look up a city or county rate. The common errors are elsewhere: taxing items that are exempt, or not taxing items that are taxable, such as digital property and certain services. Kentucky taxes digital property along with tangible personal property, and the Department lists admissions, hotel and motel rentals, communication services, and other services among taxable receipts. Our Kentucky sales tax calculator shows the current rate.
Due dates and the weekend rule
Monthly returns are due on the 20th of the following month, so the July return is due August 20. Accelerated filers are due on the 25th. If the due date falls on a weekend or legal holiday, the return is due the next business day. In 2026, for example, September 20 is a Sunday, and the Department's reminder lists monthly regular sales and use tax as due September 21 and accelerated as due September 25. Our Kentucky sales tax due dates page lists upcoming dates for every state.
Filing a zero return
You must file even when you had no sales. The Department's instructions say a timely return must be filed even if no sales were made or no tax is due. A zero return that is late still carries a penalty: the late filing penalty has a $10 minimum, and if the Department issues a jeopardy or estimated assessment for a missing return, the minimum late filing penalty is $100. File in MyTaxes and report zero for the period.
Amending a return
The Department's older sales tax FAQ says that if you refund money to a customer, you either send an amended return and ask for credit, or file a refund application (Form 51A209). The credit line on the return is only for credits the Department has already authorized. That FAQ predates MyTaxes, so confirm the current steps for amending in the portal with the Division of Sales and Use Tax at 502-564-5170.
Payment methods
Kentucky requires sales tax to be paid online as well as filed online. The Department lists these options:
- MyTaxes: Pay through the portal from a bank account or by credit card. Fees may apply.
- Guest payment: MyTaxes also has a guest payment option for one-time payments.
- Check or money order: Mailed to the Kentucky Department of Revenue, Station 67, PO Box 181, Frankfort, KY 40602-0181, with your account number.
The Department grants waivers from online filing and payment only for businesses that do not have internet access or that have documented technical problems.
The timely filing discount
Kentucky lets sellers keep part of the tax as compensation for collecting and reporting it, and the Department's retail packet says compensation is not allowed on returns filed or paid late. The Department's published schedule of rates and caps in that packet is dated, so confirm the current compensation amount with the Department before you count on it.
Penalties and interest for late filing
- Late filing penalty: 2% of the tax due for each 30 days or fraction of 30 days the return is late, up to 20% of the tax due. The minimum is $10.
- Late payment penalty: 2% of the tax due for each 30 days or fraction of 30 days the payment is late, up to 20%. The minimum is $10.
- Both can apply: The Department's instructions say both penalties can apply to the same filing period.
- Interest: Set by statute and not waivable. The Department lists 9% for calendar year 2026.
- Penalty waivers: The Department may consider waiving penalties for reasonable cause, with documentation from the taxpayer.
- Lost compensation: Returns filed or paid late do not earn the timely filing discount.
Common mistakes to avoid
- Skipping zero returns. A return is due every period, even with no sales.
- Filing on the wrong schedule. Use the frequency in your MyTaxes account, and watch for changes the Department makes each year.
- Missing the accelerated date. Accelerated filers are due on the 25th, not the 20th.
- Filing on paper. Businesses must file and pay online unless the Department grants a waiver.
- Using the old OneStop login. The Department replaced OneStop with MyTaxes, and accounts must be linked with a portal PIN.
- Ignoring nexus. Remote sellers can owe Kentucky tax after 200 sales or $100,000 in gross receipts, without any physical presence.
More state filing guides
Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.
- How to file Ohio sales tax online
- How to file Tennessee sales tax online
- How to file Virginia sales tax online
Let Kintsugi file for you
If you sell in Kentucky and other states, Kintsugi's sales tax filing software prepares and files returns on each state's assigned schedule, remits payment, and files zero returns when you had no sales. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing or registration, with no per-state subscription. See pricing, start free, or book a demo.
Frequently asked questions
How do I file Kentucky sales tax online?
Through MyTaxes at mytaxes.ky.gov. Log in, go to Transactions, then File a Form, choose the sales and use worksheet that applies to you, report your sales, and pay. Kentucky requires businesses to file and pay sales tax online.
What form do I use to file Kentucky sales tax?
The sales and use tax return. The Department's paper version is Form 51A102, and in MyTaxes you choose the Sales and Use Worksheet, the Accelerated Worksheet, or the Streamlined Simplified Electronic Return.
When is Kentucky sales tax due?
Monthly returns are due on the 20th of the following month, and accelerated returns on the 25th. Quarterly returns are due on the 20th of the month after the quarter ends, and annual returns on January 20. If the date falls on a weekend or legal holiday, the return is due the next business day.
Do I have to file if I had no sales?
Yes. Kentucky requires a timely return every period, even if no sales were made or no tax is due.
What is the economic nexus threshold in Kentucky?
200 or more sales into Kentucky, or $100,000 or more in gross receipts from sales into the state.
What is the penalty for filing Kentucky sales tax late?
2% of the tax due per 30 days or fraction, up to 20%, with a $10 minimum. A late filing penalty and a late payment penalty can both apply, and interest is charged at 9% for 2026.
Sources
Checked September 29, 2026.
- Kentucky Department of Revenue, Sales & Use Tax
- Kentucky Department of Revenue, MyTaxes
- Kentucky Department of Revenue, Online Filing and Payment Mandate for Sales and Excise Tax Returns
- Kentucky Department of Revenue, Kentucky Sales and Use Tax Instructions, Form 51A205
- Kentucky Department of Revenue, Penalties, Interest and Fees
- Kentucky Department of Revenue, Retail Packet, Frequently Asked Questions
- Kentucky Department of Revenue, FAQ Sales and Use Tax
- Kentucky Department of Revenue, Sales Tax Facts, Winter 2025/2026
- Kentucky Department of Revenue, Reminder: Withholding and Sales & Excise Tax, September due dates
- Kentucky Department of Revenue, Reminder: Withholding and Sales & Use Tax, April due dates
- Kentucky Department of Revenue, Reminder: Withholding and Sales & Use Tax, July due dates
