Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 6%.
Over $100,000 in sales OR 200 transactions during the current or prior calendar year.
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: No.
Limited to certain transaction types: TPP and digital property only.
Services: Not taxable, with a few exceptions.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are taxable in Kentucky. They are considered tangible personal property. Audio visual works and e-books are taxable.
SaaS Products: Taxable.
When To Register: Within 60 days of meeting the nexus criteria.