In this article
- Quick facts: Filing for sales tax in Kentucky
- When to file and pay Kentucky sales tax
- Kentucky sales tax filing deadlines
- How to prepare your Kentucky sales tax return
- How to complete and file a Kentucky sales tax return
- How to pay sales tax in Kentucky
- What happens after filing and paying Kentucky sales tax
- Late filing penalties and interest
- Getting third-party help with sales tax filing
- Sales tax filing in other states
If you're registered for Kentucky sales tax, you must file returns and pay any tax due according to the filing frequency assigned by the Kentucky Department of Revenue. Kentucky requires mandatory electronic filing for all sales tax filers since May 2025. This guide focuses on the filing and payment process most relevant to remote sellers and out-of-state businesses.
For broader information about Kentucky sales tax rules, rates, and exemptions, see the Kentucky Sales Tax Guide. For details on how to get a Kentucky sales tax permit, see the Kentucky Sales Tax Registration Guide.
Quick facts: Filing for sales tax in Kentucky
Key information about filing Kentucky sales tax returns, including filing frequency, deadlines, and payment options.
| Fact | Detail |
|---|---|
| Filing frequency | Monthly, quarterly, or annually |
| Filing deadline | Generally the 20th day after the period ends |
| Filing portal | Kentucky Taxpayer Portal |
| Electronic filing | Mandatory — required for all sales tax filers since May 2025 |
| Zero returns required | Yes, where applicable |
When to file and pay Kentucky sales tax
The Kentucky Department of Revenue will assign you a filing frequency (monthly, quarterly, or yearly) after you register your business. This is typically determined by your expected or actual sales volume.
Kentucky sales tax returns and payments are due at the same time, by the 20th of the month following the end of the filing period. If the 20th falls on a weekend or holiday, the due date shifts to the next business day.
Important: Kentucky requires mandatory electronic filing for all sales tax returns since May 2025. Paper filings are no longer accepted.
Kentucky sales tax filing deadlines
Kentucky monthly filing due dates
Reports are due on the 20th of the month following the reporting month.
| Month | Filing Deadline |
|---|---|
| January | February 20 |
| February | March 20 |
| March | April 20 |
| April | May 20 |
| May | June 20 |
| June | July 20 |
| July | August 20 |
| August | September 20 |
| September | October 20 |
| October | November 20 |
| November | December 20 |
| December | January 20 |
Kentucky quarterly filing due dates
| Quarter | Filing Deadline |
|---|---|
| Q1 (January 1–March 31) | April 20 |
| Q2 (April 1–June 30) | July 20 |
| Q3 (July 1–September 30) | October 20 |
| Q4 (October 1–December 31) | January 20 |
Kentucky yearly filing due dates
Reports for the previous year are due on January 20.
Important note: Zero returns
Once you have a Kentucky sales tax permit, you are required to file returns for every assigned period regardless of whether any sales tax was collected. When no sales tax was collected, you must file a zero return electronically.
How to prepare your Kentucky sales tax return
Before working on your sales tax return, collect all sales information for the tax period.
Sales transactions
You need to know your total gross sales to Kentucky buyers and your taxable sales. Remember that Kentucky expanded its sales tax base effective January 1, 2023 to include many digital services and SaaS. If you sell SaaS to Kentucky businesses or consumers, those sales are now taxable.
Key reporting figures
In addition to your gross Kentucky sales, filing a return requires:
- Total sales and income
- Taxable sales by category
- Non-taxable sales and exemptions
- Deductions and adjustments
- Total sales tax collected from customers during the filing period
How to complete and file a Kentucky sales tax return
Kentucky sales tax returns must be filed electronically through the Kentucky Taxpayer Portal and must be reported in US dollars.
Step-by-step: file a Kentucky sales tax return
1. Collect all necessary information
Gather your sales records for the tax period. Kentucky's flat 6% statewide rate means you do not need to track rates by location, simplifying the process compared to states with local taxes.
2. Log in and file online
- Log in to the Kentucky Taxpayer Portal.
- Navigate to your Sales Tax account.
- Select the filing period you want to file.
- Enter your gross sales, taxable sales, exemptions, and total tax collected.
- Review and submit your return electronically.
3. Receive confirmation
After submitting, you will receive a confirmation number. Save this as your record of filing.
How to pay sales tax in Kentucky
Kentucky requires electronic payment for all sales tax filers. You can pay directly within the Kentucky Taxpayer Portal after filing your return. Accepted payment methods include:
- Electronic payment from your bank account (ACH debit)
- Credit card
- Check or money order (for paper filers, if permitted)
What happens after filing and paying Kentucky sales tax
After filing and paying, keep a copy of your return and payment confirmation for your records.
- Save your filing confirmation and payment receipt
- Keep records supporting the reported amounts
- Continue filing according to your assigned frequency
- File a zero return when required
➡ Need help understanding Kentucky sales tax rules, rates, and nexus? See the Kentucky Sales Tax Guide
➡ Need to register for Kentucky sales tax? See the Kentucky Sales Tax Registration Guide
Late filing penalties and interest
If you miss a Kentucky sales tax filing deadline, file as soon as possible. Failure to file returns and remit collected tax on time results in penalties and interest charges.
For current penalty rates and interest charges, refer to the Kentucky Department of Revenue website.
Getting third-party help with sales tax filing
Quaderno can simplify your Kentucky sales tax compliance by generating detailed tax reports and handling the filing process on your behalf. Connect your sales data and Quaderno manages the submission to the Kentucky Department of Revenue, ensuring timely and accurate filing.
Sales tax filing in other states
- Arizona Sales Tax Filing Guide
- California Sales Tax Filing Guide
- Florida Sales Tax Filing Guide
- Georgia Sales Tax Filing Guide
- Illinois Sales Tax Filing Guide
- Massachusetts Sales Tax Filing Guide
- New Jersey Sales Tax Filing Guide
- New Mexico GRT Filing Guide
- New York Sales Tax Filing Guide
- Ohio Sales Tax Filing Guide
- Pennsylvania Sales Tax Filing Guide
- Rhode Island Sales Tax Filing Guide
- South Carolina Sales Tax Filing Guide
- Texas Sales Tax Filing Guide
- Virginia Sales Tax Filing Guide
Need help filing across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
