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Kentucky Eliminates 200 Transaction Nexus Threshold, Retains $100,000 Sales Requirement Starting August 2026

  • Kentucky will remove the 200 transaction threshold for sales tax nexus, effective August 1, 2026.
  • Only businesses with $100,000 or more in gross sales will be required to register for sales tax.
  • Businesses previously registered due to transaction volume should review their sales to determine if they still need to be registered.
  • Taxpayers no longer meeting the threshold can choose to keep or close their Kentucky registration.

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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