KY Taxpayer Portal

You are required to complete the application and file it with the Kentucky Department of Revenue, at least 30 days before engaging in an activity that requires the establishment of the following:

• Employer’s Withholding Tax Account (KRS 141.310).
• Utility Gross Receipts License Tax Account (KRS 160.613).
• Sales and Use Tax Account (KRS 139.200, 139.240).
• Telecommunications Tax Account (KRS 136.604 and 136.616).
• Transient Room Tax Account (KRS 142.400).
• Coal Severance and Processing Tax Account (KRS 143.020).
• Motor Vehicle Tire Fee Account (KRS 224.50-868).
• Coal Seller/Purchaser Certificate ID Number (KRS 143.037).
• Consumer’s Use Tax Account (KRS 139.310).
• Commercial Mobile Radio Service Prepaid Service Charge (KRS 65.7634).
• Cigarette/Tobacco Licenses (KRS 138.195).
• Corporations and Limited Liability Entities must complete the application to establish a Corporation Income Tax Account and/or a Limited Liability Entity Tax Account (KRS 141.040, 141.0401)

If you are Kentucky-formed then your application must be filed within 30 days of formation with the Kentucky Secretary of State’s Office

If you are formed out-of-state and you have obtained a Certificate of Authority to transact business in Kentucky from the Kentucky Secretary of State then your application must be filed within 30 days of obtaining a certificate of authority, provided that you are treated as doing business in Kentucky under KRS Chapter 141

If you are formed out-of-state and you have NOT obtained a Certificate of Authority to transact business in Kentucky from the Kentucky Secretary of State then your application must be filed within 30 days of first engaging in activities that result in you being treated as doing business in Kentucky under KRS Chapter 141.

Pass-Through Entities must complete the application to establish a Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account (KRS 141.206) within 30 days of obtaining a Kentucky non-resident individual or corporate partner, member, or shareholder.