Certain Out-of-State Sales Taxable in Kentucky

Jun 11th, 2018

Effective July 1, 2018, certain out-of-state sellers without a physical presence in Kentucky will be required to collect and pay use tax on sales made to customers in Kentucky.

Out-of-state sellers will be required to collect use tax if within the previous twelve months they (1) make $100,000 in total sales of tangible personal property or digital property to purchasers in Kentucky, or (2) enter into 200 or more transactions with purchasers in Kentucky.

https://www.ttrus.com/Out-of-State_Sales