Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Kentucky

Physical Nexus in Kentucky

A business is considered to have physical nexus if …

  • It has a retail store in the commonwealth
  • It has a warehouse in the commonwealth
  • It houses inventory or stores property for sale in the commonwealth, including FBA
  • Traveling salespeople or representatives are regularly present in the commonwealth

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the commonwealth for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Kentucky

A business is considered to have economic nexus in Kentucky if it made 100,000 or more in sales OR 200 transactions in the previous or current calendar year.

What’s included?

  • Tangible personal property delivered into the commonwealth
  • Digital property delivered or transferred electronically into the commonwealth
  • Sales made through a non-collecting marketplace
  • Exempt sales (except wholesale sales)

What’s not included?

  • Sales made through a registered marketplace facilitator
  • Exempt services