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KY Taxpayer Portal
from the Kentucky Department of Revenue
FAQ - My company is an out-of-state business. How do I determine if I have nexus for Corporation Income Tax or Limited Liability Entity Tax in Kentucky?
To determine if an out-of-state business has nexus within the Commonwealth of Kentucky for Corporation Income and/or Limited Liability Entity taxes, submit Form 41A800, Corporation & Pass-Through Entity Nexus Questionnaire, to the Department of Revenue for a determination. http://revenue.ky.gov/Business/Pages/Additional-Tax-Registration-Information.aspx#existing-business
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