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Sales Tax6 min readReviewed June 15, 2026By Small Business Bookkeeping Co.

How to Pay Sales and Use Tax in Kentucky

How Kentucky small businesses register, track, file, and pay sales and use tax while keeping clean bookkeeping records.

This resource is educational and is not tax advice. Confirm requirements with the Kentucky Department of Revenue or a qualified tax professional.

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Quick answer

Kentucky sales tax is collected from customers on taxable sales and remitted to the state. It should be tracked separately from revenue in QuickBooks.

Registration context

Kentucky says new businesses or businesses starting new taxable activities register for tax accounts through the Kentucky Tax Registration Application, with online registration available through MyTaxes.ky.gov.

Frequently asked questions

Questions owners ask next.

Do I need to collect sales tax in Kentucky?

It depends on whether your products or services are taxable in Kentucky, and many services became taxable in recent years. Confirm your specific situation with the Kentucky Department of Revenue or a tax professional before deciding.

Is collected sales tax part of my revenue?

No. Sales tax you collect is held for the state and should be tracked as a liability in QuickBooks, not counted as income.

Apply the answer

Request a Bookkeeping Review

Small Business Bookkeeping Co. can help review your QuickBooks sales tax setup so collected sales tax is tracked clearly and does not get mixed into normal revenue.

Request a Bookkeeping Review
Sources and references

Start with a clear review

Request a Bookkeeping Review

Small Business Bookkeeping Co. can help review your QuickBooks sales tax setup so collected sales tax is tracked clearly and does not get mixed into normal revenue.