Kentucky Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Annually (due by 20th day of the month after the annual period), if the annual tax liability is less than $125; quarterly (due by 20th day of the month after the end of the quarter), if the annual tax liability is at least $125 but less than $1,200.
• Administration:
  Revenue Cabinet
  Sales Tax Division
  Frankfurt, KY 40602
  Phone: 502-564-5170