Do marketplace sales count toward the Kentucky threshold?

Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Kentucky Department of Revenue guidance before excluding them.

Which rate does an online seller charge in Kentucky?

Kentucky sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

Do I have to charge sales tax for online sales in Kentucky?

Quick answer

Only after you cross economic nexus. Once you exceed $100,000 in sales into Kentucky or 200 separate transactions over 12 months, you must register with the Kentucky Department of Revenue and charge the buyer's destination rate.

Kentucky uses $100,000 in gross receipts or 200 separate transactions.

Rule summary

How Kentucky treats each category.

Online sales and nexus rules in Kentucky
Economic nexus — sales threshold	$100,000
Transaction-count threshold	200 separate transactions
Marketplace facilitator collection	Required — Amazon, Etsy and eBay collect on your behalf for their sales
Rate to charge	The buyer's destination rate (6% in covered Kentucky metros)
Registration authority	Kentucky Department of Revenue

Source: Kentucky Department of Revenue · rates as published for 2026

This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Kentucky Department of Revenue or a tax professional before relying on it for filing.

Combined rates in Kentucky

What a taxable purchase actually costs in Kentucky.

Louisville6%

Frequently asked

Answers pulled from the same rule set.

Do I have to charge sales tax for online sales in Kentucky?: Only after you cross economic nexus. Once you exceed $100,000 in sales into Kentucky or 200 separate transactions over 12 months, you must register with the Kentucky Department of Revenue and charge the buyer's destination rate.
Do marketplace sales count toward the Kentucky threshold?: Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Kentucky Department of Revenue guidance before excluding them.
Which rate does an online seller charge in Kentucky?: Kentucky sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

More Kentucky guides

Other Kentucky rules that change the total.