Sales tax economic nexus threshold in Kentucky (2026)
The economic nexus threshold for remote sellers in Kentucky is $100,000 in sales, with no transaction count test. Measured over: previous or current calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | previous or current calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-07-01. Facilitator threshold: Facilitated and own sales above $100,000 in the previous or current calendar year. |
| Last verified | 2026-10-08 |
| Source | Kentucky Legislative Research Commission: 26RS HB 757 https://apps.legislature.ky.gov/record/26rs/hb757.html |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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