51A205 (1-21)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
Due Date—The return must be postmarked on or before the
due date in order to be considered timely. If the due date falls
on a weekend or legal holiday, the return must be postmarked
on the next business day. A timely return must be filed, even
if no sales were made or no tax is due. If during a filing period
you did not make any sales and did not purchase any items
subject to tax on line 23(a) or 23(b), write (0) on lines 1 and 20
and sign the signature block.
Itemized Deductions—To properly identify the specific
deductions claimed on the return, write in the applicable
deduction codes from the top portion of the worksheet in lines
2–19 of the return itself. For example, if resale certificates are
on file to cover a portion of the total receipts recorded in line 1,
label the resale portion of receipts as code 020 in the deduction
section of the return.
The return provides space for only 10 itemized deductions. If
more than 10 different deduction codes apply for a reporting
period, please contact the Division of Sales and Use Tax via
telephone or e-mail for further instructions.
When using the Other Codes 170, 180 or 190, be sure to describe
the type of deduction(s) and amount(s) on the worksheet for
your own records and in the description box on the reverse
side of the return for Department of Revenue verification.
Penalty Amounts—The penalties are for (a) late filing of a return
and (b) late payment of the tax due. Both of these penalties
can apply to the same filing period.
These penalties are computed on the amount of tax due on the
return. Each is 2 percent of the tax due on the return for each
30 days or fraction thereof that the return or payment is late.
The minimum amount of each penalty is $10. The percentage
of each penalty will not exceed 20 percent of the total amount
of tax due. Both penalties can apply to a return. Penalty Note:
For any jeopardy assessment or estimated assessment issued
the minimum late file penalty will be $100. This includes zero
KENTUCKY SALES AND
USE TAX INSTRUCTIONS
tax due returns that are filed late after a jeopardy or estimated
assessment has been issued. In addition, criminal penalties for
willful violations are provided by KRS 139.990.
Example: The August return is due September 20 but the
return was filed on October 28 (before the department issues
a jeopardy or estimated assessment). Tax due on the return
was $1,000.
Computation of late filing penalty:
Tax Due $1,000.00
Return is 38 days late,
penalty of 4% (2% x two penalty periods) x .04
Late filing penalty (Computed penalty
is greater than the $10 minimum) $ 40.00
Computation of late payment penalty:
Tax Due $1,000.00
Return is 38 days late,
penalty of 4% (2% x two penalty periods) x .04
Late payment penalty (Computed penalty
is greater than the $10 minimum) $ 40.00
Total penalties for the return are $80.
Total Penalty and Interest—The combined penalty and interest
totaled on line 32 of the worksheet is not carried down to the
return itself. The sales tax system automatically totals the
amounts, so the line item sequence from line 31 to line 33
on the return is by design. KRS 131.183 requires interest on
underpayments and is computed at 2% above the tax interest
rate. To calculate the interest, divide the annual interest
percentage by 365 days, and multiply the result by the number
of days late times the tax amount. Example, with facts from
above: 2018 at 6% --- .06/365 X 38 days X $1,000 = $6.25.
(See Back for Further Information)
NEED HELP?
Telephone assistance is available from 8:00 a.m. to 5:00 p.m. Monday through Friday. Assistance and
forms are available from:
Account number Name as it currently appears on permit
Request for cancellation (date business terminated) ____________
Reason: _______________________________________________________
If sold, indicate name and address of new owners _______________
______________________________________________________________
______________________________________________________________
Change location address to:
Street
City State ZIP code
Current Telephone Number___________________________________
Change of business name
Name change only
Change mailing address to:
Street
City State ZIP code
Change in Ownership/Business Structure requires new
registration and tax account numbers. Online registration is
available at OneStop.ky.gov. If you need assistance or require
a paper copy of the Tax Registration Application (form 10A100),
please call the Division of Registration & Data Integrity at (502)
564-3306.
Types of Ownership Changes Requiring Form 10A100:
Individual to Individual/Partnership/Corporation/LLC
Partnership to Partnership/Individual/Corporation/LLC
Corporation to Corporation/Individual/Partnership/LLC
LLC to LLC/Individual/Partnership/Corporation
ACCOUNT MAINTENANCE INFORMATION
The statements indicated are hereby certified to be correct to
the best knowledge and belief of the undersigned who is duly
authorized to sign this request.
Signature Date
Cut Here and Enclose Account Maintenance Information With Return
Sales and Use Tax Assistance (502) 564-5170
Telecommunication Device for the Deaf (502) 564-3058
Taxpayer Service Centers
Ashland (606) 920-2037 Louisville (502) 595-4512
Bowling Green (270) 746-7470 Northern Kentucky (859) 371-9049
Frankfort (502) 564-5930 Owensboro (270) 687-7301
Corbin (606) 528-3322 Paducah (270) 575-7148
Hopkinsville (270) 889-6521 Pikeville (606) 433-7675
Internet Access
www.revenue.ky.gov
E-mail Questions
KRC.WebResponseSalesTax@ky.gov
Mailing Address for Assistance
Kentucky Department of Revenue
Division of Sales and Use Tax
PO Box 181, Station 53
Frankfort, KY 40602-0181
