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Kentucky Removes 200-Transaction Nexus Threshold, Sets $100,000 Sales Tax Rule

  • Kentucky will eliminate its 200-transaction economic nexus threshold on August 1, 2026.
  • Remote sellers and marketplace providers must collect sales tax only if gross receipts from Kentucky deliveries exceed $100,000 in the current or previous calendar year.
  • Gross receipts include both taxable and exempt sales.
  • Kentucky uses a flat 6% statewide sales tax with no local or district sales taxes.

Source: taxjar.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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