Kentucky Updates Guidance for Remote Sellers

August 2, 2018 Erik Wallin

The Kentucky Department of Revenue recently updated its guidance regarding the impending tax collection and remittance obligation by remote sellers. Specifically, Kentucky has legislation in place that requires remote retailers with 200 or more sales into the state or $100,000 or more in gross receipts from sales into the state based on the previous or current calendar year sales to collect tax. This obligation officially commences effective October 1, 2018. Kentucky advises remote sellers that meeting either threshold to prospectively complete the Kentucky registration process. Registration can be effectuated either directly through the Kentucky DOR or via the Central Registration System hosted by the Streamlined Sales Tax Governing Board.

For the full Kentucky news release click here.

About the Author

Erik Wallin

Erik Wallin is a Senior Tax Counsel on the Tax Research Team at Sovos Compliance. Erik has been with Sovos Compliance since 2011, and his main areas of focus are on U.S. Transaction Tax Law which includes special expertise in the taxation of technology and the taxation mechanisms that apply throughout the Colorado home rule jurisdictions. Erik is a member of the Massachusetts Bar, has a B.A. from York College of Pennsylvania, a J.D. from New England School of Law, and an LL.M. in Taxation from Boston University.

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