Fillable Kentucky Tax Registration Application (Commonwealth of Kentucky)

Fill Online, Printable, Fillable, Blank Kentucky Tax Registration Application (Commonwealth of Kentucky) Form

Use Fill to complete blank online COMMONWEALTH OF KENTUCKY (KY) pdf forms for free. Once completed you can sign your fillable form or send for signing. All forms are printable and downloadable.

Kentucky Tax Registration Application (Commonwealth of Kentucky)

On average this form takes 103 minutes to complete

The Kentucky Tax Registration Application (Commonwealth of Kentucky) form is 18 pages long and contains:

  • 0 signatures
  • 0 check-boxes
  • 412 other fields

Country of origin: US
File type: PDF

U.S.A. forms for Commonwealth of Kentucky

BROWSE COMMONWEALTH OF KENTUCKY (KY) FORMS

Related forms
Fill has a huge library of thousands of forms all set up to be filled in easily and signed.
Fill in your chosen form
Sign the form using our drawing tool
Send to someone else to fill in and sign.
find another form
 
Kentucky Tax Registration Application
and Instructions
www.revenue.ky.gov
COMMONWEALTH OF KENTUCKY
DEPARTMENT OF REVENUE
FRANKFORT, KENTUCKY 40620
10A100(P) (08-20)
Employer’s Withholding Tax Account
Sales and Use Tax Account/Permit
Transient Room Tax Account
Motor Vehicle Tire Fee Account
Commercial Mobile Radio Service (CMRS) Prepaid Service Charge Account
Utility Gross Receipts License Tax Account
Telecommunications Tax Account
Consumer’s Use Tax Account
Corporation Income Tax Account
Limited Liability Entity Tax Account
Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account
Coal Severance and Processing Tax Account
Coal Seller/Purchaser Certificate ID Number
10A100(P)(08-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
FOR OFFICE USE ONLY
CBI #
FEIN
CRIS #
RCS Flag
NAICS
Coded/Date Coded
Data Entry/Data Entered
WH SU TEL CU CT CP NRWH
TR UTL CID LL
TF
CMRS
SECTION A REASON FOR COMPLETING THIS APPLICATION (Must Be Completed)
SECTION B BUSINESS / RESPONSIBLE PARTY / CONTACT INFORMATION (Must Be Completed)
4. Legal Business Name
5. Doing Business As (DBA) Name (See instructions)
6. Federal Employer Identification Number (FEIN)
(Required, complete prior to submitting)
7. Kentucky Commonwealth Business Identifier
(if already assigned)
8. Secretary of State Information (if applicable)
Kentucky Secretary of State Organization Number
/ /
Date of Incorporation/Organization State of Incorporation/Organization
/ /
If you are an Out-of-State Entity, Date of
Qualification with the Kentucky Secretary of
State’s Office
—
1. Effective Date 3. Previous Account Numbers (If applicable)
Opened new business/Began activity in Kentucky
Resumption of business
Hired employees working outside KY who have a KY residence
Applying for other accounts/Began a new taxable activity
Bidding for state government contract (State Vendor or Affiliates)
Purchased an existing business (See instructions)
Purchased business assets from previous owner
Yes No
Business structure change or conversion
(Specify previous type; See instructions)
Change of Federal Identification Number (FEIN), Kentucky
Secretary of State Organization Number, or Commonwealth
Business Identifier (CBI)
Other (Specify)
/ /
Kentucky Employer’s Withholding Tax __________________
Kentucky Sales and Use Tax __________________
Kentucky Telecommunications Tax __________________
Kentucky Utilities Gross Receipts License Tax __________________
Kentucky Consumer’s Use Tax __________________
Kentucky Corporation Income Tax and/or
Limited Liability Entity Tax __________________
Kentucky Coal Severance & Processing Tax __________________
Kentucky Pass-Through Non-Resident Withholding __________________
Federal ID Number (FEIN) __________________
Kentucky Secretary of State Organization Number __________________
Commonwealth Business Identifier (CBI) __________________
• Incomplete or illegible applications will delay processing and will be returned.
• See instructions for questions regarding completion of the application.
• Need Help? Call (502) 564-3306 or
Email DOR.Registration@ky.gov
KENTUCKY TAX REGISTRATION APPLICATION
For faster service, apply online at
http://onestop.ky.gov
To update information for your existing account(s) or report opening a new location of your current business,
use Form 10A104, Update or Cancellation of Kentucky Tax Account(s).
2. A. Did you receive correspondence from the Division of Registration and Data Integrity requesting registration of this business?
Yes No
B. If Yes, enter the File Number(s) located at the top
of the letter you received.
File Number File Number
13. Business Structure
14. How Will You be Taxed for Federal Purposes?
(Sole Proprietorships, HCSRs, Qualified Joint Ventures, Estates, Governments, and Unincorporated Non-Profits SKIP question 14)
15–16. OWNERSHIP DISCLOSURE–RESPONSIBLE PARTIES (REQUIRED FOR ALL BUSINESS STRUCTURES)
Profit Limited Liability
Company (LLC)
Non-Profit Limited Liability
Company (LLC)
Professional Limited Liability
Company (PLLC)
Series of a Limited Liability
Company
Profit Corporation
Non-Profit Corporation
Professional Service
Corporation (PSC)
Cooperative Corporation
Limited Cooperative
Association
Association
Statutory Trust
Series of a Statutory Trust
Business Trust
Trust (Non-statutory)
Limited Partnership (LP)
Limited Liability Partnership
(LLP)
Limited Liability Limited Partnership
(LLLP)
Series of a Partnership
General Partnership
Joint Venture
Estate
Government
Unincorporated Non-profit
Association
Sole Proprietorship
Home Care Service
Recipient (HCSR)
Qualified Joint Venture
(Married Couple)
Public Benefit Corporation
Other (Specify)
Single Member Disregarded Entity
Partnership
Corporation
S-Corporation
Cooperative
Trust
Check below how the Member will be taxed federally
Individual Sole Proprietorship
General Partnership/Joint Venture
Estate
Trust (Non-statutory)/Business Trust
Other (Specify how the Member is federally taxed)
10A100(P)(08-20) Page 2
Full Legal Name (First Middle Last)
Social Security Number (REQUIRED) FEIN (if Responsible Party is another business)
Driver’s License Number (if applicable) Driver’s License State of Issuance
Business Title Effective Date of Title
Residence Address
City State Zip Code
Telephone Number County (if in Kentucky)
( ) –
/ /
Full Legal Name (First Middle Last)
Social Security Number (REQUIRED) FEIN (if Responsible Party is another business)
Driver’s License Number (if applicable) Driver’s License State of Issuance
Business Title Effective Date of Title
Residence Address
City State Zip Code
Telephone Number County (if in Kentucky)
( ) –
/ /
9. Primary Business Location 11. Accounting Period
( ) –
Calendar Year: Year Ending December 31
st
Fiscal Year: Year Ending ___ ___ /___ ___ (mm/dd)
52/53 Week Calendar Year: _______________________________
(Month and Day of Week Year Ends)
52/53 Week Fiscal Year: _______________________________
(Month and Day of Week Year Ends)
12. Accounting Method
Cash Accrual
Street Address (DO NOT List a PO Box)
City State Zip Code
Telephone Number County (if in Kentucky)
10. Business Operations are Primarily
Home Based Web Based Office/Store Based Transient
See instructions regarding required responsible parties for your business structure
SECTION C TELL US ABOUT YOUR BUSINESS OR ORGANIZATION (Must Be Completed)
10A100(P)(08-20) Page 3
Name (First Middle Last) Title Daytime Telephone Extension
E-mail: (By supplying your e-mail address you grant the Department of Revenue permission to contact you via e-mail.)
( ) –
17. Person to contact about this application:
18a. Describe the nature of your business activity in Kentucky, including any services provided.
_________________________________________________________________________________________________________________________
18b. List products sold in Kentucky.
_________________________________________________________________________________________________________________________
The following questions will determine your need for an Employer’s Withholding Tax Account.
The following questions will determine your need for a Sales and Use Tax Account,
the schedules you may need to file,
and/or your need for a
Transient Room Tax Account,
Motor Vehicle Tire Fee Account,
Commercial Mobile Radio Service (CMRS) Prepaid Service Charge Account,
Utility Gross Receipts License Tax Account, and/or
Telecommunications Tax Account.
Yes No
19. Do you have or will you hire employees to work in Kentucky within the next six (6) months? .............................................................. 
An employee is anyone to whom you pay wages, including part-time help and family members. Kentucky corporate
officers receiving compensation other than dividends are also considered employees.
20. Do you wish to voluntarily withhold on Kentucky residents who work outside Kentucky? ..................................................................... 
21. Do you wish to voluntarily withhold on pension and retirement payments? ........................................................................................... 
22. Will your business be registered to make charitable or other lawful gaming payouts in Kentucky and be required to withhold
federal tax from those payouts? ................................................................................................................................................................... 
If you answered Yes to any of questions 19 through 22, you must complete SECTION D.
CONTINUE
Sales and Use Tax Account
Yes No
23. Will you make retail and/or wholesale sales of tangible or digital property in Kentucky? ...................................................................... 
Examples: prepared food, internet sales, downloaded music and books (See instructions for more).
24. Will you install replacement parts for the repair or recondition of tangible property? ............................................................................ 
Examples: automotive repairs, computer or electronics repair, furniture repair (See instructions for more).
25. Will you produce, fabricate, process, print or imprint tangible property? ................................................................................................ 
Examples: sign making, window tinting, embroidery, screen printing, engraving (See instructions for more).
26.
Will you charge for labor or services rendered in installing or applying tangible personal property, digital property, or service sold?

27. Will you provide any of the following services? (See instructions for more.)
CONTINUED ON NEXT PAGE
Yes No
  A. Landscaping services
  B. Janitorial services
  C. Small animal veterinary services
  D. Pet care services
  E. Industrial laundry services
  F. Non-coin operated laundry and dry
cleaning services
Yes No
  G. Linen supply services
  H. Indoor skin tanning services
  I. Non-medical diet and weight reducing services
  J. Limousine services, with a driver provided
Yes No
  A. Sewer services
  B. Water utilities
  C. Natural, artifical, or mixed gas utilities
  D. Electricity
Yes No
  E. Communications services
  F. Multichannel video programming services *(see instructions)
  G. Video streaming services *(see instructions)
  H. Direct broadcast satellite services *(see instructions)
If you answered Yes to any of questions 23 through 45 E, you must complete SECTION E.
If you answered Yes to any of questions 44 or 45 B through 45 G, you must complete SECTION F.
If you answered Yes to any of questions 45 E through 45 H, you must complete SECTION G.
10A100(P)(08-20) Page 4
Transient Room Tax Account
41. Will you rent temporary lodging to others? ................................................................................................................................................. 
Examples: hotel, motel, or inn (See instructions for more).
Motor Vehicle Tire Fee Account
42. Will you sell new tires for motor vehicles? .................................................................................................................................................. 
Commercial Mobile Radio Service (CMRS) Prepaid Service Charge Account
43. Will you sell cellular phones with preloaded minutes, prepaid cellular phone cards, or recharge cellular phones and cards
with minutes? ................................................................................................................................................................................................. 
Utility Gross Receipts License Tax Account and/or Telecommunications Tax Account
44. Were you approved for an Energy Direct Pay Authorization with a Utility Gross Receipts License Tax Exemption? ............................ 
Attach a copy of your official UGRLT Exemption Authorization.
45. Will you sell any of the following?
46a. Will your company purchase any of the utility types listed above in question 45 B through G from
a provider outside of Kentucky?
46b. If yes, please list the provider’s name and utility type: ___________________________________________________________________________
CONTINUE
Yes No
28. Will you sell extended warranties? ............................................................................................................................................................... 
29.
Will you rent or lease tangible or digital property to others, including related companies? ................................................................... 
30. Will you charge admissions, including initiation fees, monthly fees or membership fees for the use of a facility or participating
in an event or activity? Non-profit organizations selling admissions other than golf admissions, check NO. (See instructions
for additional information.) ........................................................................................................................................................................... 
31. Are you a remote retailer selling tangible personal property or digital property delivered or transferred electronically to a
purchaser in Kentucky? (See instructions for additional information.) ..................................................................................................... 
32. Are you a manufacturer’s agent soliciting orders for a nonresident seller not registered in Kentucky? ................................................ 
33a. Are you a marketplace provider or retailer? (See instructions for additional information.) .................................................................... 
33b. Do you allow sales by third party retailers? (KRS 139.450 requires the marketplace provider to register for two Kentucky sales tax
account numbers.)(See instructions for additional information.) .............................................................................................................. 
34. Are you a manufacturing fee processor or a contract miner operating in Kentucky? .............................................................................. 
35. Are you bidding on a contract with Kentucky state government? ............................................................................................................. 
36. Are you an affiliate of a company who has been awarded a Kentucky state government contract? ...................................................... 
3 7. Will you rent campsites at campgrounds or recreational vehicle parks? .................................................................................................. 
Sales and Use Tax Account Schedules
38. Will you receive receipts from the breeding of a stallion to a mare in Kentucky? .................................................................................... 
39. Will you make sales of aviation jet fuel? ...................................................................................................................................................... 
40. Will you make sales of motor vehicles to residents of Arizona, California, Florida, Indiana, Massachusetts, Michigan, South
Carolina, or Washington? ............................................................................................................................................................................... 
Yes No
10A100(P)(08-20) Page 5
CONTINUE
The following questions will determine your need for a
Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account.
Yes No
55. Is the business considered a pass-through entity as defined in KRS 141.010(22)? ................................................................................... 
56. Does your pass-through entity have nonresident:
Yes No
A. Individual partner(s), shareholder(s), or member(s) receiving Kentucky distributive share income from your
pass-through entity? .............................................................................................................................................................................. 
“Individual" includes estates and trusts.
B. Corporate partner(s) or member(s) receiving Kentucky distributive share income from your pass-through entity? ................... 
If you answered Yes to questions 56 A and/or 56 B, you must complete SECTION J.
If you answered Yes to question 55, you must answer questions 56 A and 56 B.
CONTINUE
The following questions will determine your need for a
Corporation Income Tax Account and/or a Limited Liability Entity Tax Account.
If you answered Yes to any of questions 48 through 54, you must complete SECTION I.
If your answer to questions 13 and 14 was NOT
Sole Proprietorship, HCSR, Qualified Joint Venture, Estate, Government,
General Partnership taxed as a Partnership, or Joint Venture taxed as a Partnership,
you must complete questions 48 through 54.
Yes No
48. Are you organized under the laws of Kentucky with the Kentucky Secretary of State’s Office? .............................................................. 
49. Will your business have its commercial domicile in Kentucky? ................................................................................................................. 
50. Will your business own or lease any real or tangible property in Kentucky? ........................................................................................... 
51. Will your business have one or more individuals performing services in Kentucky? .............................................................................. 
52. Will your business maintain an interest in a pass-through entity or derive income from Kentucky sources? ...................................... 
53. Will you direct activities toward Kentucky customers for the purpose of selling them goods and/or services? ................................... 
54. Will your business own/lease any intangible property or receive payments from a related member as defined in KRS 141.205(1)(g)
or an unrelated party for the use of intangible property in Kentucky such as royalties, franchise agreements, patents, trademarks,
etc.? ................................................................................................................................................................................................................. 
The following question will determine your need for a Consumer’s Use Tax Account.
Skip question 47 if you must complete Section E.
If you answered Yes to question 47, you must complete SECTION H.
Yes No
4 7. Will you make purchases from out-of-state vendors and not pay Kentucky Sales or Use Tax to the seller on those purchases? ....... 
If you are a PROFESSIONAL SERVICE business or if your business will make a one-time purchase only, please see
instructions for important additional details.
CONTINUE
The following questions will determine your need for a
Coal Severance/Processing Tax Account and/or a Coal Seller Purchaser Certificate ID#.
If you answered Yes to any of questions 57 through 59, you must complete SECTION K and SECTION E.
Yes No
5 7. Will you mine coal to which you own or possess the mineral rights?....................................................................................................... 
58. Will you purchase coal for the purpose of processing and resale, or do you process refuse coal? ....................................................... 
Processing means cleaning, breaking, sizing, dust allaying, treating to prevent freezing, or loading or unloading for any purpose.
59. Will you purchase and sell coal as a coal broker? ....................................................................................................................................... 
10A100(P)(08-20) Page 6
SECTION D EMPLOYER’S WITHHOLDING TAX ACCOUNT
Must be completed if you answered Yes to any of questions 19 through 22.
60. A. Has a Kentucky Employer’s Withholding Tax Account already been assigned to this business? Yes No
B. If Yes, list the Employer’s Withholding Tax Account Number
61. Number of Kentucky employees ______________________________
62. Date wages/pensions first paid or will be paid (REQUIRED)
63 Estimated total annual tax withheld in Kentucky:
 $0.00–$399.99 $2,000.00–$49,999.99
 $400.00–$1,999.99 $50,000.00 or more
64. A. Is the withholding for your employees reported by a Common Paymaster or a Common Pay Agent? Yes No
Most payroll processors do NOT operate as Common Paymasters/Pay Agents. If using a payroll processor, check with them to
determine if you should answer yes to the question above.
B. If Yes, attach a separate sheet listing which you use, Common Paymaster or Common Pay Agent, and provide their Business Name, FEIN, and
Kentucky Employer’s Withholding Tax Account Number.
/ /
c/o or Attn.
Address
City State Zip Code
Mailing Telephone Number County (if in Kentucky)
( ) –
65. Employer’s Withholding Tax returns should be mailed to:
Use the same address as your location address
Use the same address as ______________________ Tax Account
10A100(P)(08-20) Page 7
SECTION E SALES AND USE TAX ACCOUNT
TRANSIENT ROOM TAX ACCOUNT
MOTOR VEHICLE TIRE FEE ACCOUNT
COMMERCIAL MOBILE RADIO SERVICE (CMRS) PREPAID SERVICE CHARGE ACCOUNT
Must be completed if you answered Yes to any of questions 23 through 45 E or any of questions 57 through 59.
67. Date sales began or will begin (REQUIRED)
68. Estimated gross monthly sales tax collected in Kentucky:
 $0.00–$1,199.99 $1,200.00 or more
69. A. Does this business have additional locations in Kentucky other
than the Primary Business Location? Yes No
B. If Yes, attach a listing of all additional Kentucky locations. For each
location, the attachment should include: doing business as (DBA)
name, physical location address, phone number, date location was
opened, and a description of the location’s business activity.
/ /
c/o or Attn.
Address
City State Zip Code
Mailing Telephone Number County (if in Kentucky)
( ) –
c/o or Attn.
Address
City State Zip Code
Mailing Telephone Number County (if in Kentucky)
( ) –
66. A. Has a Kentucky Sales and Use Tax Account already been assigned to this business? Yes No
B. If Yes, list the Sales and Use Tax Account Number
70. Sales and Use Tax returns should be mailed to:
Use the same address as your location address
Use the same address as _______________________ Tax Account
75. Utility Gross Receipts License Tax mailing address:
Use the same address as your location address
Use the same address as _______________________ Tax Account
SECTION F UTILITY GROSS RECEIPTS LICENSE TAX ACCOUNT
Must be completed if you answered Yes to any of questions 44 or 45 B through 45 G.
71. A. Has a Kentucky Utility Gross Receipts License Tax Account already been assigned to this business? Yes No
B. If Yes, list the Utility Gross Receipts License Tax Account Number
72. Date sales of utilities began or will begin (REQUIRED)
73. Telephone Number
74. A. Does this business have additional locations in Kentucky other
than the Primary Business Location? Yes No
B. If Yes, attach a listing of all additional Kentucky locations. For each
location, the attachment should include: doing business as (DBA)
name, physical location address, phone number, date location
was opened, and a description of the location’s business activity.
/ /
(__________) __________ – ____________________
Once the account for Utility Gross Receipts License Tax is assigned,
use the website below to set up account for e-file.
http://revenue.ky.gov/Business/Utility-Gross-Receipts-License-Tax/Pages/default.aspx
10A100(P)(08-20) Page 8
83. Date purchases began or will begin
(REQUIRED)
/ /
c/o or Attn.
Address
City State Zip Code
Mailing Telephone Number County (if in Kentucky)
( ) –
82. A. Has a Consumer’s Use Tax Account already been assigned to this business? Yes No
B. If Yes, list the Consumer’s Use Tax Account Number
84. Consumer’s Use Tax returns should be mailed to:
Use the same address as your location address
Use the same address as _______________________ Tax Account
SECTION H CONSUMER’S USE TAX ACCOUNT
Must be completed if you answered Yes to question 47.
SECTION G TELECOMMUNICATIONS TAX ACCOUNT
Must be completed if you answered Yes to any of questions 45 E through 45 H.
76. A. Has a Kentucky Telecommunications Tax Account already been assigned to this business? Yes No
B. If Yes, list the Telecommunications Tax Account Number
77. Does your organization have tangible personal property located within the Commonwealth of Kentucky? Yes No
78. Select company type:
Municipal Entity Other Provider Consumer
79. Date sales of communications began or will begin (REQUIRED)
80. Telephone Number
/ /
(__________) __________ – ____________________
http://revenue.ky.gov/Business/Telecommunications-Tax/Pages/default.aspx
c/o or Attn.
Address
City State Zip Code
Once the account for Telecommunications Tax is assigned, use the
w
ebsite below to set up account for e-file.
Mailing Telephone Number County (if in Kentucky)
( ) –
81. Telecommunications Tax mailing address:
Use the same address as your location address
Use the same address as _______________________ Tax Account
10A100(P)(08-20) Page 9
SECTION J KENTUCKY NONRESIDENT INCOME TAX WITHHOLDING ON DISTRIBUTIVE SHARE
INCOME TAX ACCOUNT
Must be completed if you answered Yes to question 56 A and/or B.
91. A. Has a Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account already been assigned to this business?
Yes No
B. If Yes, list the Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account Number
92.
Date first nonresident corporation or individual became a
partner, member, or shareholder (REQUIRED)
93. A. Is your entity exempt from Kentucky Nonresident Income Tax
Withholding on Distributive Share Income Tax under Kentucky
law? Yes No
B. If Yes, see Exemption Table 2 in the instructions to provide the
code for your Exemption Type.
__________________________________________________
/ /
c/o or Attn.
Address
City State Zip Code
Mailing Telephone Number County (if in Kentucky)
( ) –
94. Nonresident Distributive Share Withholding Tax correspondence should be
mailed to:
Use the same address as your location address
Use the same address as _______________________ Tax Account
90. Corporation Income and/or Limited Liability Entity Tax correspondence
should be mailed to:
Use the same address as your location address
Use the same address as _______________________ Tax Account
/ /
SECTION I CORPORATION INCOME AND/OR LIMITED LIABILITY ENTITY TAX ACCOUNT
Must be completed if you answered Yes to any of questions 48 through 54.
c/o or Attn.
Address
City State Zip Code
Mailing Telephone Number County (if in Kentucky)
( ) –
85. A. Has a Corporation Income and/or Limited Liability Entity Tax Account already been assigned to this business? Yes No
B. If Yes, list the Corporation Income or Limited Liability Entity Tax Account Number
86. A. Is this entity treated federally as a division of a parent company
and not separately taxed as its own entity? Yes No
B. If Yes, select the division type below:
Qualified Subchapter S-corporation Subsidiary (QSUB)
Qualified Real Estate Investment Trust Subsidiary (QRS)
87. If an out-of-state entity, is your Kentucky activity limited to the mere
solicitation of the sale of tangible personal property and exempt from
Corporation Income tax due to Public Law 86-272? Yes No
88. If an out-of-state entity, date activity or receipt of pass through income
began or will begin in Kentucky
89.
A. Is your entity exempt from Corporation Income Tax and/or Limited Liability Entity Tax under Kentucky law? Yes No
B. If Yes, see Exemption Table 1 in the instructions to provide the code for your Exemption Type. __________________________________________
C. If Political Organization selected above, are you required to file federal Form 1120-POL? Yes No
10A100(P)(08-20) Page 10
The Kentucky Department of Revenue does not discriminate on the basis of race, color, national
origin, sex, age, religion, disability, sexual orientation, gender identity, veteran status, genetic
information or ancestry in employment or the provision of services.
For assistance in completing the application, please call the Division of Registration at (502) 564–3306, Monday through Friday between the hours of
8:00 a.m. and 5:00 p.m., Eastern Time, or you may use the Telecommunications Device for the Deaf at (502) 564-3058.
SEND completed application to: KENTUCKY DEPARTMENT OF REVENUE
DIVISION OF REGISTRATION
501 HIGH STREET, STATION 20
FRANKFORT, KENTUCKY 40601
FAX: 502–227–0772
E-MAIL: DOR.Registration@ky.gov
If you would like to register for Electronic Funds Transfer (EFT), visit the Kentucky Department of Revenue website at http://revenue.ky.gov.
This form does not include registration with the Secretary of State, Unemployment Insurance, or Workers’ Compensation Insurance. For assistance,
please contact those offices at the numbers below.
Secretary of State (502) 564–3490 Unemployment Insurance (502) 564–2272 Workers’ Compensation (502) 564–5550
IRS—FEIN (800) 829–4933
For assistance with other questions about starting a business in Kentucky, including special licensing and permitting requirements, business structure registration,
employer responsibilities, and business development resources, call the Business Information Clearinghouse at 1–800–626–2250 or visit the Kentucky Business
One Stop website at http://onestop.ky.gov.
SECTION K COAL SEVERANCE/PROCESSING TAX ACCOUNT and/or COAL SELLER/PURCHASER CERTIFICATE ID #
Must be completed if you answered Yes to any of questions 56 through 58.
96.
Date mining/processing or coal brokering operations began
or will begin (REQUIRED)
/ /
c/o or Attn.
Address
City State Zip Code
Mailing Telephone Number County (if in Kentucky)
( ) –
95. A. Has a Coal Severance Tax Account and/or a Coal Seller/Purchaser Certificate ID # already been assigned to this business? Yes No
B. If Yes, list the Coal Severance Tax Account Number
C. If Yes, list the Coal Seller/Purchaser Certificate ID Number
97.
Coal Severance & Processing Tax returns should be mailed to:
Use the same address as your location address
Use the same address as _______________________ Tax Account
The statements contained in this application and any accompanying schedules are hereby certified to be correct to the best knowledge and belief of the
undersigned who is duly authorized to sign this application.
Signature:
__________________________________________________ Printed Name: _______________________________________________
Phone Number: ______________________________________________ Title: ______________________ Date: ____/____/______
(mm/dd/yyyy)
IMPORTANT: THIS APPLICATION MUST BE SIGNED BELOW:
INSTRUCTIONS
INSTRUCTIONS
KENTUCKY TAX REGISTRATION APPLICATION
10A100(P)(08-20)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
WHAT IS THE PURPOSE OF THE KENTUCKY TAX REGISTRATION APPLICATION?
This application is used to apply for any of the following: Employer’s Withholding Tax Account, Sales and Use Tax Account/Permit,Transient Room Tax Account,
Motor Vehicle Tire Fee Account, Commercial Mobile Radio Service (CMRS) Prepaid Service Charge Account, Telecommunications Tax Account, Utility Gross
Receipts License Tax Account, Consumer’s Use Tax Account, Corporation Income Tax Account, Limited Liability Entity Tax Account, Kentucky Nonresident Income
Tax Withholding on Distributive Share Income Tax Account, Coal Severance and Processing Tax Account, and/or Coal Seller/Purchaser Certificate ID Number.
DO I HAVE ANY OTHER DEPARTMENT OF REVENUE TAX REGISTRATION REQUIREMENTS?
Depending on the product or service your business provides, there may be other state taxes that apply to your business. Most of these require that you file a
special application/registration. To register for Tobacco Tax, Minerals or Natural Gas Severance Tax, Motor Fuels Tax, Bank Franchise Tax, or any other
miscellaneous taxes or fees administered by the Department of Revenue, visit the Department’s web site at www.revenue.ky.gov .
I ALREADY HAVE TAX ACCOUNTS, HOW DO I UPDATE MY ACCOUNT INFORMATION?
Complete FORM 10A104, UPDATE OR CANCELLATION OF KENTUCKY TAX ACCOUNT(S), to update information; such as business name, location or mailing
addresses, phone numbers, accounting period, responsible party information, and to report a taxing election change with the IRS or to request cancellation of
your accounts. Visit www.revenue.ky.gov to obtain the form.
You may also update certain business and tax account information for the Department of Revenue and the Kentucky Secretary of State’s Office online. If you do
not already have online access to your business, follow the steps below.
1. Go to onestop.ky.gov .
2. Click on the link for One Stop Business Services.
Note: The One Stop Business Services login page provides information on creating a user account, as well as, portal security. You will also find overview
information for the services the portal currently provides. This information is updated regularly to reflect new services and notify you when additional agencies
join the portal.
3. Welcome to the Kentucky Online Gateway. Select that you are a citizen or business partner and click Create Account.
4. Complete your Kentucky Online Gateway user account. Once a user account has been created, an email will be sent to you with further instructions to activate
the account and login. You must use the activation link in the email prior to logging in to your account.
5. Once logged in, launch the Kentucky Business One Stop App.
6. Go to the Link My Business option. Click on the link provided within that web page to obtain the Commonwealth Business Identifier (CBI) and the Security
Token for the business.
Note: You will be able to provide information to gain immediate access to the business or request a letter be mailed, which contains your CBI and Security
Token. To gain secure access to the portal, each business has been assigned a unique Security Token, which is an enhanced security feature of the portal.
7. Once you have the CBI and Security Token for the business, the Link My Business option will require you to name at least one “One-Stop Portal Business
Administrator” (This should be the business owner or a representative from the business).
Note: The administrator can then delegate access to other individuals—for example, an attorney, accountant or manager. The administrator also determines
the appropriate authority level for delegates to make changes—this could range from filing annual reports with the Secretary of State’s Office; to changing the
business address; to filing and paying taxes. Only the One Stop business administrator(s) can grant, approve, withdraw or revoke access to the business.
For more information about registering and using the portal, visit onestop.ky.gov . For questions, please call the Kentucky Business One Stop Help Line at
(502) 564-5053.
WHO CAN I CALL WITH QUESTIONS ABOUT REGISTRATION?
For help completing the application, please call the Division of Registration at (502) 564-3306, Monday through Friday between the hours of 8:00
a.m. and 5:00 p.m., Eastern Time.
You may also use the Telecommunications Device for the Deaf, (502) 564-3058.
The Department of Revenue has an Ombudsman to serve as your advocate and is available to make sure your rights are protected. You may contact the
Ombudsman at (502) 564-7822.
WHEN SHOULD I FILE MY APPLICATION?
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:
n Employer’s Withholding Tax Account (KRS 141.310) n Consumer’s Use Tax Account (KRS 139.310)
n Sales and Use Tax Account (KRS 139.200, 139.240) n Utility Gross Receipts License Tax Account (KRS 160.613)
n Transient Room Tax Account (KRS 142.400) n Telecommunications Tax Account (KRS 136.614 and 136.616)
n Motor Vehicle Tire Fee Account (KRS 224.50-868) n Coal Seller/Purchaser Certificate ID Number (KRS 143.037)
n Commercial Mobile Radio Service Prepaid Service Charge Account (KRS 65.7634)
10A100(P)(08-20) Page 2
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.
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):
IS MY APPLICATION COMPLETE?
Your application will not be considered complete unless it includes all required information specified on the form. This includes, but is not limited to, a Federal
Employer Identification Number and accurate Social Security Number(s), as appropriate. You are required to provide your Social Security Number on tax forms
per Section 405, Title 42, of the United States Code. This information will be used to establish your identity for tax purposes.
WHAT PENALTIES APPLY?
Failure to complete and file the required application in the specified time frames listed above shall subject you to penalties under KRS 131.180.
HOW LONG WILL IT TAKE FOR MY ACCOUNT NUMBERS TO BE ASSIGNED?
Fully completed paper applications will be processed, barring seasonal workload increases, within 5 to 10 business days. Applications with missing or unclear
information, requiring additional research, may take longer. Those with extensive amounts of missing information will be returned by mail for further completion.
For faster service, apply online at onestop.ky.gov.
Note: If your business structure is not available as a selection online, you must apply via paper.
LINE BY LINE APPLICATION INSTRUCTIONS
SECTION A—REASON FOR COMPLETING THIS APPLICATION
1. Effective Date—Enter the effective date of the reason you are completing this application. Check the box which corresponds to why the application is
being completed.
• Opened New Business, Began Activity in Kentucky, Resumption of Business, Hired Employees Working Outside Kentucky Who Have a
Kentucky Residence—Complete Sections A, B, and C, to determine the accounts for which you are required to apply. For Resumption of Business,
list your previous account numbers in Section A, question 3.
• Applying for Other Accounts, Began a New Taxable Activity—If you require an account type that is not currently assigned to your business, complete
Sections A, B and C to determine the additional accounts for which you are required to apply. If the questions in Section C lead you to complete a Section
for an account type you already have, write your current account number in the field provided within the Section you are completing.
• Bidding for State Government Contract (State Vendor or Affiliates)—Any vendor who contracts to sell, install, or provide services to the Commonwealth
of Kentucky or one of its agencies, or any affiliate of a company who contracts to sell, install, or provide services to the Commonwealth, is required to
register for Kentucky Sales and Use Tax per KRS Chapter 45A, and collect and remit the Sales and Use Tax imposed by KRS Chapter 139. Complete
Sections A, B, and C to determine the accounts for which you are required to apply.
• Purchased an Existing Business—(This will include a business previously owned by a family member)
If you are...
Kentucky formed.
Formed out-of-state and you have obtained a Certificate of Authority to
transact business in Kentucky from the Kentucky Secretary of State.
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 should be filed...
Within 30 days of formation with the Kentucky Secretary of State’s Office.
Within 30 days of obtaining a certificate of authority, provided that you
are treated as doing business in Kentucky under KRS Chapter 141.
Within 30 days of first engaging in activities that result in you being
treated as doing business in Kentucky under KRS Chapter 141.
Note to persons buying a business: Any person buying a business may incur a sales tax liability on the purchase of the business assets or become personally
liable for the prior sales tax liability of the seller. It may be necessary for the purchaser to withhold a part of the sales price until verification has been furnished by
the seller that tax liabilities have been paid or do not exist. Therefore, it is important that anyone purchasing a business obtain a copy of Kentucky Revised Statutes
139.670 and 139.680 to determine the tax consequences and potential liability in such transactions. Copies are available at www.revenue.ky.gov, by writing the
Office of Sales and Excise Taxes, Department of Revenue, P. O. Box 1274, Frankfort, Kentucky 40602-1274, or by calling (502) 564-5170.
• Business Structure Change or Conversion, Change in Federal Identification Number (FEIN), Change in Kentucky Secretary of State Organization
Number, or Change in Commonwealth Business Identifier (CBI)—A business may change its taxing election with the Internal Revenue Service
(IRS), and retain the same Kentucky tax account numbers. However, any change to an entity’s business structure, Federal Identification Number (FEIN),
Kentucky Secretary of State Organization Number, or Commonwealth Business Identifier (CBI) requires that new accounts be applied for with the
Department of Revenue.
To change a taxing election, use Form 10A104, Update or Cancellation of Kentucky Tax Account(s), to provide the updated business and responsible
party information.
For all other business structure changes or conversions, for receiving a new Federal Identification Number (FEIN), for receiving a new Kentucky
Secretary of State Organization Number, or for receiving a new Commonwealth Business Identifier (CBI), you must apply for new Kentucky tax
account numbers. List your old account numbers in Section A, question 3, and complete Sections A, B and C to determine the account(s) for which
you are required to re-apply.
Examples of conversions requiring a business apply for new accounts are:
n A Sole Proprietorship converting to a General Partnership and vice versa,
n A Corporation converting to a Limited Liability Company (LLC) and vice versa,
n A Limited Liability Company (LLC) converting to a Statutory Trust and vice versa, or
n Any ownership type converting to a Limited Liability Company (LLC) and vice versa.
2. Did you receive correspondence from the Division of Registration and Data Integrity—If you received a letter(s) requesting registration, check Yes and
list the File Number(s) from the letter in B. If No, leave B blank.
3. Previous Kentucky Account Numbers—If you have purchased an existing business, list the previous owner’s accounts, if available. If your current business
has changed business structures, received a new Federal Identification Number (FEIN), received a new Kentucky Secretary of State Organization Number, or
a new Commonwealth Business Identifier (CBI) and your company must apply for new accounts or you have resumed an old business, list your old accounts
in Section A, question 3. A request in writing from the previous owner is required to cancel previous accounts.
10A100(P)(08-20) Page 3
If the business you purchased was a... Then...
n
Sole Proprietorship
n Joint Venture
n Qualified Joint Venture
n General Partnership
n Series of a Statutory Trust
n Limited Partnership (LP)
n Limited Liability Partnership (LLP)
n Limited Liability Limited Partnership (LLLP)
n Series of a Partnership
n Series of a Limited Liability Company (LLC)
n Protected Cell Company (PCC)
n Profit Corporation
n Profit Limited Liability Company (LLC)
n Professional Service Corporation (PSC)
n Professional Limited Liability Company (PLLC)
n Public Benefit Corporation
n Association
n Cooperative Corporation
n Limited Cooperative Association
n Statutory Trust
n Business Trust
n Trust (non-statutory)
n Non-Profit Corporation
n Non-Profit Limited Liability Company (LLC)
n Unincorporated Non-Profit Association
You will need to apply for new accounts. List the previous owner’s
accounts in Section A, question 3, and complete Sections B and C to
determine the account(s) for which you are required to re-apply.
If the business structure, Federal Identification Number (FEIN), Secretary of
State Organization Number, and Commonwealth Business Identifier (CBI)
will all stay the same, DO NOT use the Kentucky Tax Registration Application.
Use Form 10A104, Update or Cancellation of Kentucky Tax Account(s), to
provide the updated business and responsible party information or update
your information online.
If:
–you are converting the purchased business to a new business structure,
or
–the Federal Identification Number (FEIN) has changed, or
–the Secretary of State Organization Number has changed, or
–the Commonwealth Business Identifier (CBI) has changed
then you will need to apply for new accounts. List the previous owner’s
accounts in Section A, question 3, and complete Sections B and C to
determine the account(s) for which you are required to re-apply.
SECTION B—BUSINESS / RESPONSIBLE PARTY / CONTACT INFORMATION
4. Legal Business Name—Enter the complete legal business name for your business or organization.
Note: If the business is a Sole Proprietorship, do not include your personal name unless it is a part of the business name or you do not have a business
name. For example: John Smith’s Plumbing.
If the business is a Home Care Service Recipient (HCSR), the name of the business should be the first, middle and last name of the disabled or elderly
individual with the acronym “HCSR” added to the end of the name. For example: “John Q Public HCSR”.
5. Doing Business As (DBA)—If your business or organization has a “doing business as” name, enter the name.
6. Federal Employer Identification Number (FEIN)—Enter the FEIN assigned to your business or organization by the Internal Revenue Service. If you are a
disregarded entity that is operating under your parent’s FEIN, DO NOT list your parent’s/member’s FEIN.
10A100(P)(08-20) Page 4
Business Structure Basic Definition
Profit Corporation
Non-Profit Corporation
Professional Service Corporation (PSC)
An organization chartered by law and recognized as having a legal existence as an entity separate from
its owners. It operates under the direction of duly elected officers.
A Non-Profit Corporation is a special type of corporation formed for educational, charitable, social, religious,
civic, or humanitarian purposes.
A PSC is a special type of corporation formed to engage in specific types of licensed professional services
such as law, medicine, architecture, accounting, engineering, etc.
Profit Limited Liability Company (LLC)
Non-Profit Limited Liability Company
(LLC)
Professional Limited Liability Company
(PLLC)
Series of a Limited Liability Company
An organization of individuals chartered by law and operating under the direction of members or managers.
For US federal taxation purposes an LLC can be taxed as a single member disregarded entity, partnership,
or a corporation.
A Non-Profit LLC is a special type of LLC formed for educational, charitable, social, religious, civic or
humanitarian purposes.
A PLLC is a special type of LLC formed to engage in specific types of licensed professional services such
as law, medicine, architecture, accounting, engineering, etc.
Some states’ laws allow for the formation of Series underneath a main or master LLC, which has separate
rights, powers, or duties, or has a separate purpose or investment objective.
Each LLC which has a Series should register each of its separate Series which do business in Kentucky
with the Kentucky Secretary of State’s Office as an assumed name.
For Kentucky Department of Revenue purposes, each Series within an LLC must register for its own separate
Corporation Income Tax and/or Limited Liability Entity Tax Account, unless it has chosen a disregarded status.
Cooperative Corporation
Limited Cooperative Association
A group of individuals known as patrons who have supplied their own capital at their own risk, who
democratically direct and manage the enterprise, and who themselves receive the fruits of their cooperative
endeavors, through the allocation of the excess among themselves. In general, Cooperatives are treated
as corporations for Kentucky tax purposes.
Limited Cooperative Associations must register as such with the Kentucky Secretary of State’s Office. This
business structure allows for investor members in addition to patron members. For Kentucky purposes,
Limited Cooperative Associations are also subject to the Limited Liability Entity Tax.
Apply for an FEIN online at www.irs.gov or contact the IRS at (800) 829-4933. Sole Proprietorships and Disregarded Entities that do not have employees or
file certain federal excise tax returns may not be required to hold an FEIN for federal purposes. However, all businesses applying for Kentucky tax accounts
are encouraged to obtain an FEIN. An FEIN helps distinguish a business from others with similar names and for certain documents may be an alternative to
using a personal Social Security Number.
7. Kentucky Commonwealth Business Identifier (CBI)—If your business has already been assigned a CBI, enter that 10-digit number. This number is used
to uniquely identify your business for the Kentucky One Stop Portal across all state agencies that utilize the portal.
8. Secretary of State Information—Sole Proprietorships, Estates, HCSRs, Governments, Unincorporated Non-Profit Associations, Unincorporated Associations,
Qualified Joint Ventures, and Non-statutory Trusts are not required to register with the Kentucky Secretary of State. General Partnerships or Joint Ventures
who do not operate using a DBA or Assumed Name are not required to register with the Kentucky Secretary of State.
For all remaining entities, enter the Organization Number assigned to your entity by the Kentucky Secretary of State’s Office. Enter your date of incorporation/
organization and list the state in which you incorporated/organized. If an out-of-state entity, list the date you qualified with the Kentucky Secretary of State’s
Office to do business in Kentucky.
9. Primary Business Location—List the street address, city, state and ZIP Code for the location for which you are requesting registration. Do not list a P.O.
Box for a business location address. For out-of-state businesses that do not have a Kentucky location, use the principal location address in your home state.
If your location is in Kentucky, enter county name. If out-of-state, leave county blank. Enter the telephone number for the listed location; include the area code.
10. Business Operations are Primarily—Check the box where your business is primarily operated.
11. Accounting Period—Check the box that corresponds to when your business or organization’s accounting period ends. If you choose the fiscal year filing
box, enter the month and day when your year ends. If you choose the 52/53 week calendar year box, enter the month and day of the week your year ends.
If you choose the 52/53 week fiscal year box, enter the month and day of the week your year ends.
Note: Most businesses operate under a calendar year basis (year end December 31).
12. Accounting Method—Check the box corresponding to the accounting method your company uses.
Cash Basis—The business elects to report receipts in the accounting period that payment is actually or constructively received from the customer, even
though the customer may take posession of the product before actually paying for it.
Accrual Basis—The business elects to report receipts in the accounting period that the sale actually occurs, regardless of when the customer makes payment
for such purchases.
13. Business Structure—Check the box for the organizational structure type you have selected for your business. If “Other” selected, enter the structure type
on the blank provided.
Business Structure Basic Definition
Sole Proprietorship
One single person owning and/or operating a business, solely responsible for all debts and liabilities
incurred by the business.
Home Care Service Recipient (HCSR)
A disabled or elderly individual participating in an in-home domestic services program administered by
a state or local agency where all or part of the services received are paid for with funds supplied by the
federal, state or local government.
A Federal Identification Number (FEIN) is issued in the name of the disabled or elderly individual (Service
Recipient) as the employer. The Service Recipient or their family designates an agent to report, file, and
pay employment taxes on the Service Recipient’s behalf.
General Partnership
Two or more individuals owning and/or operating a business. All partners jointly share profits and losses
and are individually responsible for debts incurred.
Joint Venture
A business entity that is generally short lived, frequently common to construction related activities, where
two or more individuals or businesses come together temporarily to participate in a profit making activity.
Usually, each partner specializes in a specific field of expertise or has resources not available to the other
partner(s).
Estate
The total property, real and personal, that was owned by an individual, now deceased, before distribution
through a trust or will.
Government
City, county, state and federal agencies.
Unincorporated Non-Profit
Association
An unincorporated informal group of members who come together to perform some social good conducted
for non-profit purposes. Per KRS 273A.005(6), “Non-profit purposes” means any one (1) or more of
the following purposes: charitable, benevolent eleemosynary, educational, civic, patriotic, political,
governmental, religious, social, recreational, fraternal, literary, cultural, athletic, scientific, agricultural,
horticultural, animal husbandry, and professional commercial, industrial, or trade association, but shall
not include labor unions, cooperative organizations, and organizations subject to any of the provisions
of the insurance laws or banking laws of this state which may not be organized under this chapter”.
Trust (Non-statutory)
Business Trust
Statutory Trust
Series of a Statutory Trust
A legal entity that acts as fiduciary, agent or trustee on behalf of a person or business entity for the purpose
of administration, management and the eventual transfer of assets to a beneficial party.
A Statutory Trust must register as such with the Kentucky Secretary of State’s Office.
A Series of a Statutory Trust is a Series established by a Statutory Trust, which has separate rights, powers,
or duties, or has a separate purpose or investment objective. Each Statutory Trust should register each of
its separate Series with the Kentucky Secretary of State’s Office as an assumed name. (KRS 386A.4-010)
For Kentucky purposes, Statutory Trusts and Series of Statutory Trusts are subject to the Limited Liability
Entity Tax.
For Kentucky Department of Revenue purposes, each Series within a Statutory Trust must register for its
own separate Limited Liability Entity Tax Account, unless it has chosen a disregarded status.
Limited Partnership (LP)
Limited Liability Partnership (LLP)
Limited Liability Limited Partnership
(LLLP)
Series of a Partnership
A partnership formed by two or more persons having one or more general partner(s) and one or more
limited partner(s). The limited partner(s) have restricted liability for the business debts, while the general
partner(s) are fully liable. Limited liability will only be recognized for partnerships registered as a limited
partnership through a state’s Secretary of State’s Office.
Some state’s laws allow for the formation of Series underneath the main or master Partnership, which has
separate rights, powers, or duties, or has a separate purpose or investment objective.
Each Partnership which has a Series should register each of its separate Series which do business in
Kentucky with the Kentucky Secretary of State’s Office as an assumed name.
For Kentucky Department of Revenue purposes, each Series within a Partnership must register for its own
separate Limited Liability Entity Tax Account, unless it has chosen a disregarded status.
10A100(P)(08-20) Page 5
Association
An association is an unincorporated group joined together for a common purpose. However, associations
may be treated as corporations for Kentucky tax purposes.
Public Benefit Corporation
A Public Benefit Corporation means a for-profit corporation that is intended to produce a public benefit
and to operate in a responsible manner, balancing the stockholder’s pecuniary interests, the best interests
of those materially affected by the corporation’s conduct, and the public benefit identified in its articles of
incorporation.
Business Structure
Qualified Joint Venture
Other
Basic Definition
A business jointly owned and operated by a married couple who are electing to have the business not
treated as a general partnership for federal tax purposes. Spouses electing qualified joint venture status
are treated as sole proprietors for federal tax purposes.
Any ownership not elsewhere classified.
14. How will You be Taxed for Federal Purposes? Indicate how this business will be treated for federal purposes. If “Single Member Disregarded Entity, Other”
is selected, list what type of entity the single member is and how it is taxed.
10A100(P)(08-20) Page 6
15-16.
Ownership Disclosure—Responsible Parties— Enter the full legal name, Social Security Number (required if responsible party is an individual), FEIN (if
responsible party is another business), driver’s license number, driver’s license state of issuance, residence address, city, state, ZIP Code, telephone number,
county (if in Kentucky), business title and the date for when the title became effective for the information that corresponds to your business structure. Note:
Social Security Numbers for responsible parties are required (KRS 131.180(3)). Also, you are required to provide your Social Security Number on tax
forms per Section 405, Title 42, of the United States Code. This information will be used to establish your identity for tax purposes.
If your Business Structure is... Then the required Ownership/Responsible Party disclosure is...
n
Sole Proprietorship
n Profit Limited Liability Company (LLC) for Federal Purposes Taxed as
an Individual Sole Proprietorship
n Professional Limited Liability Company (PLLC) for Federal Purposes
Taxed as an Individual Sole Proprietorship
n Non-Profit Limited Liability Company (LLC) for Federal Purposes
Taxed as an Individual Sole Proprietorship
Enter owner’s individual information, including Social Security Number, in
question 15.
Do not use name abbreviations or nicknames.
n
Profit Limited Liability Company (LLC) for Federal Purposes Taxed as
a Single Member Disregarded Entity
n Professional Limited Liability Company (PLLC) for Federal Purposes
Taxed as a Single Member Disregarded Entity
n Non-Profit Limited Liability Company (LLC) for Federal Purposes
Taxed as a Single Member Disregarded Entity
Enter the single member’s company information, including FEIN, in question
15.
If the LLC has managers, their full individual information can be entered in
question 16. Attach a separate sheet for more LLC managers.
n
Qualified Joint Venture Enter the information for the married couple, including Social Security
Numbers, in question 15 and 16.
Do not use name abbreviations or nicknames.
n
Unincorporated Non-Profit Association Enter the members’/managers’ information in questions 15 and 16. If
members/managers are individuals, provide their Social Security Numbers.
If members/managers are other businesses, provide their FEINs.
If more than two members/managers, attach a separate sheet.
n
Profit Corporation
n Professional Service Corporation (PSC)
n Public Benefit Corporation
n Association
n Cooperative Corporation
n Limited Cooperative Association
n Non-profit Corporation
n Government
Enter the officers’ information, including Social Security Numbers in
questions 15 and 16. If more than two officers, attach a separate sheet.
Note: Information for the President is required. The information for an Officer
must be for an individual and not another business.
n
Statutory Trust
n Series of a Statutory Trust
n Business Trust
n Trust (non-statutory)
Enter the trustee information in questions 15 and 16. If trustees are
individuals, provide their Social Security Numbers. If trustees are other
businesses, provide their FEINs. If more than two trustees, attach a
separate sheet.
For a Series of a Statutory Trust, also provide the information for the master
Statutory Trust under which it was formed, including the FEIN for the master
Statutory Trust.
10A100(P)(07-19) Page 7
If your Business Structure is... Then the required Ownership/Responsible Party disclosure is...
n
Estate
Enter the information for the estate administrator, including Social Security
Number, in question 15.
n
Home Care Service Recipient (HCSR)
Enter the information, including FEIN, for the agent that has been designated
to report, file, and pay employment taxes on the Service Recipient’s behalf
in question 15. The business title for the agent should be listed as “HCSR
Agent”.
HCSR Agents are not liable for debts of the HCSR business and are
processing agents only.
17. Person to contact about this application— Enter the name, title, daytime telephone number, extension, and e-mail address for the person to contact with
questions about this application.
Enter the information for the master Partnership or master Limited Liability
Company, including FEIN, in question 15.
If the Series of the LLC has managers, their full individual information can
be entered in question 16. Attach a separate sheet for more LLC managers
of the Series.
n
Series of a Partnership
n Series of a Limited Liability Company
SECTION C—TELL US ABOUT YOUR BUSINESS OR ORGANIZATION—Answer questions 18 through 58 to determine accounts for which your business
or organization is required to apply.
18a. Business Activity Description—Give a description of the nature of your Kentucky business activity, including a description of any services provided.
18b. Products Sold in Kentucky—List any products sold in Kentucky.
19. An employee is anyone to whom you pay wages, including part-time help and family members (KRS 141.010, 103 KAR 18:010 and 103 KAR 18:070). Kentucky
corporate officers who receive compensation, other than dividends, are legally considered employees for withholding purposes (KRS 141.010).
20. Kentucky withholding is not required from wages of Kentucky residents that work entirely outside the state, but your business may choose to voluntarily
register to withhold.
21. Kentucky withholding is not required from payments of pensions/retirements, but your business may choose to voluntarily register to withhold.
22. If your business is required to withhold federal tax on gaming payouts made to Kentucky residents, then it will also be required to withhold Kentucky tax. The
business is required to obtain an Employer’s Withholding Tax Account for reporting and paying the Kentucky withholding.
23. All businesses or organizations making regular and continuous sales of Tangible Property or Digital Property within Kentucky, including those via internet and
at flea markets or antique malls, are required to register for a Sales and Use Tax Account.
Tangible Personal Property (KRS 139.010(41)) “means personal property which may be seen, weighed, measured, felt or touched, or which is in any way or
manner perceptible to the senses, regardless of the method of delivery, and includes natural, artificial, and mixed gas, electricity, water, steam, and prewritten
computer software.” Digital Property (KRS 139.010(10)) “means any of the following which is transferred electronically: digital audio works, digital books,
finished artwork, digital photographs, periodicals, newspapers, magazines, video greeting cards, audio greeting cards, video games, electronic games, or
any digital code related to this property. Digital Property does not include audio-visual works or satellite radio programming.”
n
Joint Venture
n General Partnership
n Limited Partnership (LP)
n Limited Liability Partnership (LLP)
n Limited Liability Limited Partnership (LLLP)
n Limited Liability Company (LLC) for Federal Purposes Taxed as Other
Than Disregarded
n Professional Limited Liability Company (PLLC) for Federal Purposes
Taxed as Other Than Disregarded
n Non-Profit Limited Liability Company (LLC) for Federal Purposes
Taxed as Other Than Disregarded
Enter the partners’/members’ information in questions 15 and 16. If partners/
members are individuals, provide their Social Security Numbers. If partners/
members are other businesses, provide their FEINs.
If more than two partners/members, attach a separate sheet.
Note: For any entity taxed as a partnership at least two partners/members
must be listed.
10A100(P)(08-20) Page 8
24. A repairer or reconditioner of tangible property is a retailer of parts and materials furnished in connection with repair work and as such must collect Sales
and Use Tax (103 KAR 27:150).
25. Charges, including labor charges, for producing, fabricating, processing, printing, or imprinting tangible property are subject to Sales and Use Tax (103 KAR
27:130 and 103 KAR 28:030).
26. Beginning July 1, 2018, the amount charged for labor or services rendered in installing or applying the tangible personal property, digital property, or service
sold is subject to Sales and Use Tax (KRS 139.010(15)(a)(6)).
27. Beginning July 1, 2018, the collection of Sales and Use Tax is required on the following services (KRS 139.200(2)(g-p)).
28. Beginning July 1, 2018, the sale of an extended warranty on tangible or digital property is subject to Sales and Use Tax (KRS 139.200((2)(q)).
Beginning July 1, 2019, extended warranty services does not include the sale of a service contract agreement for tangible personal property to be used by
a small telephone utility or a Tier III CMRS provider (KRS 139.010(3)(b)).
29. Rental of tangible property or digital property is a taxable activity. Additionally, if you have formed a separate business to hold title to equipment, machinery, or
other tangible property or digital property for lease back to another business you own, you will be required to charge Sales and Use Tax on those transactions
(103 KAR 28:051).
30. Beginning July 1, 2018, admissions paid for the right of entrance to an entertainment or amusement event or venue are subject to Sales and Use Tax, except
admission to racetracks taxed under KRS 138.480, admission to historical sites exempt under KRS 139.482, admission taxed under KRS 229.031, unarmed
combat show not licensed under KRS 229.061, and a portion of the admission to county fairs exempt under KRS 139.470. Initiation fees, monthly fees, and
membership fees paid for the use of a facility or participating in an event or activity, regardless of whether the fee is paid per use or in any other form, are
subject to Sales and Use Tax (KRS139.010 (1)).
Beginning March 26, 2019, admissions charged by nonprofit educational, charitable, religious institutions, nonprofit civic, government or other nonprofit
organizations are exempt from Sales and Use Tax (KRS 139.200(2)(c)).
Beginning July 1, 2019, admissions paid to enter or participate in a fishing tournament, and any fee paid for the use of a boat ramp for the purposes of allowing
boats to be launched into or hauled out from water are exempt from Sales and Use Tax (KRS 139.010).
Beginning August 1, 2020, all golf course admissions are subject to sales tax whether sold by a for-profit or a non-profit entity.
31. Beginning July 1, 2018, a remote retailer selling tangible personal property or digital property delivered or transferred electronically to a purchaser in this
state if: the remote retailer sold tangible personal property or digital property that was delivered or transferred electronically to a purchaser in this state in
two hundred (200) or more separate transactions in the previous calendar year or the current calendar year; or the remote retailer’s gross receipts derived
from the sale of tangible personal property or digital property delivered or transferred electronically to a purchaser in this state in the previous calendar year
or current calendar year exceeds one hundred thousand dollars ($100,000) (See KRS 139.340(g).
32. You as the agent are required to hold a Kentucky Sales and Use Tax Permit, if the manufacturer for whom you sell does not hold a valid Kentucky Sales and
Use Tax Permit (see KRS 139.010(34)(b)).
Landscaping services, including but not limited to:
n Lawn care and maintenance services
n Tree trimming, pruning or removal services
n Landscape design and installation services
n Landscape care and maintenance services
n Snow plowing or removal services
Janitorial services, including but not limited to:
n Residential and commercial cleaning services
n Carpet, upholstery, and window cleaning services
Small animal veterinary services, excluding veterinary services for
equine, cattle, poultry, swine, sheep, goats, llamas, alpacas, ratite
birds, buffalo, and cervids.
Pet care services, including but not limited to:
n Grooming and boarding services
n Pet sitting services
n Pet obedience or training services
Industrial laundry services, including but not limited to:
n Industrial uniform supply services
n Protective apparel supply services
n Indsutrial mat and rug supply services
Non-coin operated laundry and dry cleaning services.
Linen supply services, including but not limited to:
n
Table and bed linen supply services
n Non-industrial services
Indoor skin tanning services, including but not limited to:
n Tanning booth or tanning bed services
n Spray tanning services
Non-medical diet and weight reducing services
Limousine services, if a driver is provided.
10A100(P)(07-19) Page 9
33a. Marketplace provider means a person, including an affiliate of the person, that facilitates a retail sale directly or indirectly (KRS 139.010(22)(a-b)).
33b. Marketplace retailer means a seller that makes retail sales through any marketplace owned, operated, or controlled by a marketplace provider (KRS
139.010(23)).
Business that operate an online marketplace and allow sales by a third party retailer must collect sales tax for the sales transactions facilitated through the
online marketplace in addition to the sales made on their own behalf. KRS 139.450 requires the marketplace provider to register for two Kentucky sales tax
account numbers. You will report and remit your sales tax under one account and remit the sales tax that you facilitate on behalf of marketplace retailers on
a separate account.
34. A contract miner or a fee processor is an independent party to whom a manufacturer/industrial processor pays a fee to perform a step or series of steps in the
manufacturing or mining process. Contract miners and fee processors may issue resale certificates for materials, supplies, and industrial tools used directly
in the manufacturing/mining process provided the tools have a useful life of less than one year. Resale certificates cannot be issued for repair, replacement
or spare parts.
35. Any vendor who contracts to sell, install, or provide services to the Commonwealth of Kentucky or one of its agencies, is required to register for Kentucky
Sales and Use Tax per KRS 45A.067, and collect and remit the Sales and Use Tax imposed by KRS Chapter 139. In order to complete the bidding process
with the Commonwealth or one of its agencies, an original application applying for a Sales and Use Tax Account or a copy of your Sales and Use Tax Permit
must be submitted with the bid packet. Failure to obtain the required account and remain in compliance with KRS Chapter 139 during the life of your contract
may result in termination of your contract with the Commonwealth (200 KAR 5:390).
36. If you make sales into Kentucky and are an affiliate of a company who contracts to sell, install, or provide services to the Commonwealth, you are required
to register for Kentucky Sales and Use Tax per KRS 45A.067 and collect and remit the Sales and Use Tax imposed by KRS Chapter 139.
37. The rental of any lodgings, campsites, or accommodations furnished by any campground or recreational vehicle park are subject to Sales and Use Tax (KRS
139.200(2)(a)). The tax shall not apply to lodgings, campsites, or accommodations supplied for a continuous period of thirty days or more to a person.
38. All receipts collected from the Sales and Use Tax on the fees paid for breeding a stallion to a mare will be deposited into a fund, which will be administered
by the Kentucky Horse Racing Commission to enhance the equine breeding industry in the state. Taxpayers who report sales tax on equine breeding fees
are required to complete the Sales and Use Tax Equine Breeders Supplementary Schedule (Form 51A132) with their Sales and Use Tax returns per 103
KAR 27:240.
Note: Copies of this supplemental schedule are available at www.revenue.ky.gov or for more information contact the Division of Sales and Use Tax,
Department of Revenue, P.O. Box 181, Station 53, Frankfort, Kentucky 40602, or call (502) 564-5170.
39. All receipts collected from the Sales and Use Tax for aviation jet fuel will be deposited into the Kentucky Aviation Economic Development Fund which is
administered by the Kentucky Transportation Cabinet to enhance the aviation industry in the state. Taxpayers who report sales tax on aviation jet fuel sales
are required to complete the Sales and Use Tax Monthly Aviation Fuel Dealer Supplementary Schedule (Form 51A131) with their Sales and Use Tax returns.
Note: Copies of this supplemental schedule are available at www.revenue.ky.gov or for more information, contact the Division of Sales and Use Tax,
Department of Revenue, P.O. Box 181, Station 53, Frankfort, Kentucky 40602, or call (502) 564-5170.
40. Kentucky motor vehicle dealers who make sales of vehicles to residents of Arizona, California, Florida, Indiana, Massachusetts, Michigan, South Carolina or
Washington must collect Kentucky Sales and Use Tax on the selling price of the vehicle, less the trade-in allowance for like-kind exchanges. These receipts
are to be reported and paid with the filing of the dealer’s regular Sales and Use Tax return. Taxpayers who report such sales are required to complete and
file a Kentucky Sales Tax Motor Vehicle Sales Supplementary Schedule (Form 51A135) which provides a breakdown for the portion of total sales that relates
specifically to sales of motor vehicles to those nonresident customers. The supplementary schedule is due on the same date as the Sales and Use Tax return
and may be filed online at www.revenue.ky.gov .
Note: For more information contact the Division of Sales and Use Tax, Department of Revenue, P.O. Box 181, Station 53, Frankfort, Kentucky 40602, or call
(502) 564-5170.
41. Temporary rental of rooms, lodgings or accommodations by any hotel, motel, inn or tourist camp are subject to Sales and Use Tax (KRS 139.200) and Transient
Room Tax. The Transient Room Tax adds a one (1) percent tax of the rent in addition to the current 6 percent sales tax (KRS 142.400). “Temporary” does not
apply to rooms, lodgings, or accommodations supplied for a continuous period of thirty days or more to a person.
Note: For more information contact the Excise Tax Section, Department of Revenue, P.O. Box 1303, Station 62, Frankfort, Kentucky 40602-1303, or call (502)
564-6823.
42. Retail businesses which sell new tires for motor vehicles and semi-trailers are subject to Sales and Use Tax and the Motor Vehicle Tire Fee. Effective July 1,
2018, the Motor Vehicle Tire Fee is also subject to the Sales and Use Tax (KRS 224.50-868).
Note: For more information contact the Excise Tax Section, Department of Revenue, P.O. Box 1303, Station 62, Frankfort, Kentucky 40602-1303, or call (502)
564-6823.
43. Per KRS 65.7621–.7643 and KRS 142.110, businesses meeting the requirements for the Commercial Mobile Radio Service (CMRS) Prepaid Service
Charge are required to register with the Department. Receipts collected from the CMRS Prepaid Service Charge will be deposited into a fund which will be
administered by the Kentucky 911 Services Board to establish, operate, and maintain 911 emergency services within Kentucky. Online filing for this fee will
begin February, 2017 for the January, 2017 period and continue thereafter. To file and remit this fee, you must obtain a Kentucky Business One Stop User
Name and Password and use the “Link My Business” process to obtain online access to your tax account(s). Visit the www.onestop.ky.gov , Online Business
Services option to set up access on the One Stop once your account is assigned. If you do not have access to the internet, please contact the Division of
Sales and Use Tax at (502) 564-5170 to discuss other filing options.
44. Businesses who perform manufacturing, industrial processing, mining, or refining who document that their cost of energy or energy-producing fuels exceeds
3 percent of the cost of production may submit an application for Energy Direct Pay (EDP) Authorization. Those businesses that choose to do so may also
apply for the EDP Utility Gross Receipts License Tax (UGRLT) exemption. A Sales and Use Tax Account number must be obtained by all businesses who
hold an EDP Authorization. Those businesses that are approved for the UGRLT EDP exemption are required to obtain a UGRLT account number to file and
remit the UGRLT monthly returns electronically. You must attach a copy of your official UGRLT Exemption Authorization to this application.
10A100(P)(07-19) Page 10
45. Sales of water utilities, gas utilities, electricity or sewer services to nonresidential customers are subject to Sales and Use Tax. Communication services are
also subject to Sales and Use Tax.
*While the sale of cable, satellite broadcast and internet protocol television services and video streaming services are not subject to Sales and Use Tax,
cable services, satellite broadcast services, internet protocol television services, video streaming services, and communication services are subject to
Telecommunications Tax (KRS Chapter 136).
Also, cable services, internet protocol television services, video streaming services, communication services and the other utility services listed above are
subject to Utility Gross Receipts License Tax (KRS Chapter 160.613).
Providers of cable services or internet protocol services should check Box F. Providers of video streaming services should check Box G. Providers of satellite
services should check Box H.
Communication services (KRS 136.602 and KRS 160.6131) include, but are not limited to: local and long distance telephone services; telegraph and
teletypewriter services; pre-paid calling services and postpaid calling services; private communications services involving a direct channel specifically dedicated
to a customer’s use between specific points; channel services involving a path of communications between two (2) or more points; data transport services
involving the movement of encoded information between points by means of any electronic, radio, or other medium or method; caller ID services, ring tones,
voice mail, and other electronic messaging services; mobile wireless telecommunications service and fixed wireless service as defined in KRS 139.195; and
voice over internet protocol (VOIP).
Note: For more information about Telecommunications Tax, contact the Division of Sales and Use Tax, Department of Revenue, P.O. Box 181, Station 66,
Frankfort, Kentucky 40602, or call (502) 564-5170 (Option 2). For more information about Utility Gross Receipts License Tax, contact the Financial Tax Section,
Department of Revenue, P. O. Box 181, Station 61, Frankfort, Kentucky 40602, or call (502) 564-4810 (KRS 136.600-136.660 and KRS 160.613).
46. If you make a purchases of any named utility type in question 45 B through G, mark Yes and list the provider’s name and utility type in 46b. Otherwise, check
No.
47. Per KRS 139.330, a 6 percent Use Tax is due if you make out-of-state purchases of tangible property, digital property, or an extended warranty service for
storage, use, or other consumption in Kentucky and did not pay at least 6 percent state Sales Tax to the seller at the time of purchase. For example, if you
order from catalogs, make purchases through the internet, or shop outside Kentucky for items such as construction supplies, construction equipment, office
furniture, computer equipment, medical equipment, software, office supplies, books, or subscribe to magazines or professional journals, you will owe Use
Tax to Kentucky. This list is not all inclusive. It is important to remember that Use Tax applies only to items purchased outside Kentucky, including another
country, which would have been taxed if purchased in Kentucky.
Note: If your business did make or will make a one-time only out-of-state purchase or will not regularly make these types of purchases, check this question
No. Do not complete the section to apply for a Consumer’s Use Tax Account. You will need to complete Form 51A113(O), Consumer’s Use Tax Return, to
report and pay the applicable Use Tax. To obtain Form 51A113(O), call the Division of Sales and Use Tax at (502) 564-5170 or download the form from our
Web site at http://revenue.ky.gov.
All professional service providers must apply for a Consumer’s Use Tax Account.
48. For assistance, contact the Kentucky Secretary of State’s Office at (502) 564-3490 or visit them online at http://www.sos.ky.gov .
49. A commercial domicile is the principal place from which the trade or business of the corporation is managed (103 KAR 16:240).
50. Owning or leasing property in this state means owning or leasing real or tangible property in Kentucky, including: maintaining an office or other place of
business in Kentucky; maintaining in Kentucky an inventory of merchandise or material for sale, distribution or manufacture, or consigned goods, regardless
of whether kept on the taxpayer’s premises, in a public or rented warehouse, or otherwise; or owning computer software used in the business of a third party
within Kentucky (103 KAR 16:240). See definition in instruction 23 for tangible property.
51. Corporations and Limited Liability Entities with individuals performing services in Kentucky are subject to Kentucky Corporation Income Tax and/or Limited
Liability Entity Tax. The business is considered as performing services in Kentucky whether the services are provided directly by the business or indirectly by
directing activity performed by a third party (103 KAR 16:240). Services do not include the mere solicitation of the sale of tangible personal property.
52. A Pass-Through Entity is any partnership, joint venture, S corporation, limited cooperative association, statutory trust, series of a statutory trust, limited
partnership (LP), limited liability partnership (LLP), limited liability limited partnership (LLLP), series of a partnership, limited liability company (LLC), professional
limited liability company (PLLC), series of a limited liability company, or similar entity recognized by the laws of this state that is not taxed at the entity level,
but instead passes to each partner, member, shareholder, or owner their proportionate share of income, deductions, gains, losses, credits, and any other
similar attributes. You are required to register for a Kentucky Corporation Income Tax Account and/or a Limited Liability Entity Tax Account to report the income
generated from a pass-through entity (KRS 141.010) or otherwise derived from or attributable to sources in Kentucky.
53. Directing activities at Kentucky customers for the purpose of selling goods is taxable in Kentucky. This includes selling or soliciting orders for real property,
intangible personal property, tangible property; or delivering merchandise inventory on consignment to its Kentucky distributors or dealers. Directing activities
at Kentucky customers for the purpose of selling services, in addition to unprotected solicitation activities, is taxable in Kentucky (103 KAR 16:240).
54. Intangible property is subject to Kentucky Corporation Income Tax and/or Limited Liability Entity Tax (103 KAR 16:240).
For Corporation Income Tax, nothing in questions 48 through 54 shall be interpreted in a manner that goes beyond the limitations imposed and
protections provided by the United States Constitution or Public Law No. 86-272. Public Law No. 86-272 does not apply to the Limited Liability Entity Tax.
55. See instruction 52 for an explanation of pass-through entities.
56a-56b If your pass-through entity has nonresident individual/corporate partner(s), individual/corporate member(s), or individual shareholder(s) that receive
Kentucky distributive share income from your pass-through entity, check Yes to A and/or B.
Note: For tax years beginning on or after January 1, 2007, every pass-through entity required to file a return under KRS 141.206(2) shall withhold
Kentucky income tax at the maximum rate provided in KRS 141.020 or 141.040 on the distributive share income, whether distributed or undistributed,
of each: (i) nonresident individual (includes a nonresident estate or trust) partner, member or shareholder; and (ii) corporate partner or member that is
doing business in Kentucky only through its ownership interest in a pass-through entity. The withholding shall be filed with the Department of Revenue on
Form 740NP-WH, Kentucky Nonresident Income Tax Withholding on Distributive Share Income Report and Composite Income Tax Return, on or before
10A100(P)(08-20) Page 11
the 15th day of the fourth month after the close of the pass-through entity’s taxable year, and shall include: (i) Form PTE-WH, Kentucky Nonresident
Income Tax Withholding on Distributive Share Income, for each nonresident individual partner, member or shareholder and each corporate partner or
member included in Form 740NP-WH; and (ii) remittance of the income tax due. A copy of Form PTE-WH shall be provided to each nonresident individual
partner, member or shareholder and each corporate partner or member included in Form 740NP-WH.
57. - 58. Every person engaged in severing and/or processing coal, including refuse coal, must file an application to obtain a Certificate of Registration and Coal
Seller/Purchaser Certificate ID Number with the Kentucky Department of Revenue before severing and/or processing coal in Kentucky (KRS 143.030).
Processing includes cleaning, breaking, sizing, dust allaying, treating to prevent freezing, or loading or unloading for any purpose. This is limited to
persons who own or have an economic interest in the coal and does not include a contract miner. Persons who only receive an arm’s length
royalty are not considered as having an economic interest and are not required to register.
Note: Persons required to obtain a Certificate of Registration for Coal Severance and Processing Tax must also apply for a Sales and Use Tax Permit
in Section E of this application.
59. Coal brokers, while not subject to coal tax, will be issued a Coal Seller/Purchaser Certificate ID Number that must be used in all sales and purchases
of coal on Form 55A004.
SECTION D—EMPLOYER’S WITHHOLDING TAX ACCOUNT
60. Existing Tax Account—If an Employer’s Withholding Tax Account number has already been assigned to this business, check Yes and list the account number
in B.
If per Section A of the application your business was required to re-register for new accounts, or an Employer’s Withholding Tax Account was never assigned
to your business, check No and leave B blank.
61. Number of Kentucky Employees—Enter the total number of full-time and part-time persons expected to be employed yearly in Kentucky; including Kentucky
residents that perform work outside the state of Kentucky. For Kentucky businesses, who are for federal purposes electing taxation as corporations, include
officers who will be receiving compensation.
62. Date Wages or Pensions First Paid—Enter the date wages or pensions were or will be paid to employees.
63. Estimated Total Annual Tax Withheld—Check the estimated dollar amount of withholding you will be remitting to the Department of Revenue on an annual
basis.
64. Common Paymaster or Common Pay Agent—If your business will report the withholding for your employees through an account issued to a Common
Paymaster or Common Pay Agent instead of an account issued to your business, check Yes and attach a listing of the information for the Common Paymaster
or Common Pay Agent you are contracted with to this application.
Common Paymaster—Two or more related corporations employing the same individual at the same time and paying this individual through one of the
corporations which is designated as the “common paymaster”. The common paymaster is responsible for filing information and tax returns and issuing Forms
K-2 with respect to wages.
Common Pay Agent—An independent third party your business has contracted with for filing information and tax returns and issuing Forms K-2 on behalf of
your business and for which you have filed federal Form 2678 Employer/Payer Appointment of Agent to appoint them as your agent.
65. Send Mail Related to This Account to—If your mailing address is the same as the Business Location Address listed on Page 2, then check the appropriate
box. If the mailing address for this tax account is the same as a mailing address you entered in another application section, check the appropriate box and
list which account address you wish to use.
If you want tax returns and correspondence to be sent somewhere else, complete the mailing address, city, state, ZIP Code, county (if in Kentucky), and the
telephone number for this address in this section. You may include a P. O. Box here.
SECTION E—SALES AND USE TAX ACCOUNT (Including Transient Room Tax Account, Motor Vehicle Tire Fee Account, and Commercial Mobile Radio
Service (CMRS) Prepaid Service Charge Account)
66. Existing Tax Account—
If a Sales and Use Tax Account number has already been assigned to this business, check Yes and list the account number in B.
If per Section A of the application your business was required to re-register for new accounts, or a Sales and Use Tax Account was never assigned to your
business, check No and leave B blank.
67. Date Sales Began or Will Begin—Give the date that sales, services, repairs, rentals, leases, lodgings, or admissions began or will begin in Kentucky.
68. Estimated Gross Monthly Sales Tax Collected—Check estimated amount of monthly sales tax collected in Kentucky.
69. Additional Kentucky Locations—If you have additional business locations in Kentucky, check Yes. For each location, attach a listing of the information
found in question 69B.
70. Send Mail Related to This Account to—If your mailing address is the same as the Business Location Address listed on Page 2, then check the appropriate
box. If the mailing address for this tax account is the same as a mailing address you entered in another application section, check the appropriate box and
list which account address you wish to use.
If you want tax returns and correspondence to be sent somewhere else, complete the mailing address, city, state, Zip Code, county (if in Kentucky), and the
telephone number for this address in this section. You may include a P. O. Box here.
10A100(P)(08-20) Page 12
SECTION F—UTILITY GROSS RECEIPTS LICENSE TAX ACCOUNT
Note: Tax returns for Utility Gross Receipts License Tax are required to be filed online. See the application for the website address to use to register for online
filing once your account has been assigned.
71. Existing Tax Account—If a Utility Gross Receipts License Tax Account number has already been assigned to this business, check Yes and list the account
number in B.
If per Section A of the application your business was required to re-register for new accounts, or a Utility Gross Receipts License Tax Account was never
assigned to your business, check No and leave B blank.
72. Date Sales of Utilities Began or Will Begin—Give the date sales of communications, multichannel video programming services, and/or direct broadcast
satellite services; water utilities; natural, artificial, or mixed gas; electricity; or sewer services began or will begin in Kentucky.
73. Telephone Number—List the telephone number for the business.
74. Additional Kentucky Locations—If you have additional business locations in Kentucky, check Yes. For each location, attach a listing to this application of
the information found in question 74B.
75. Send Mail Related to This Account to—If your mailing address is the same as the Business Location Address listed on Page 2, then check the appropriate
box. If the mailing address for this tax account is the same as a mailing address you entered in another application section, check the appropriate box nd list
which account address you wish to use.
If you want tax returns and correspondence to be sent somewhere else, complete the mailing address, city, state, zip code, county (if in Kentucky), and the
telephone number for this address in this section. You may include a P. O. Box here.
SECTION G—TELECOMMUNICATIONS TAX ACCOUNT
Note: Tax returns for Telecommunications Tax are required to be filed online. See the application for the website address to use to register for online filing once
your account has been assigned.
76. Existing Tax Account—If a Telecommunications Tax Account number has already been assigned to this business, check Yes and list the account number
in B.
If per Section A of the application your business was required to re-register for new accounts, or a Telecommunications Tax Account was never assigned to
your business, check No and leave B blank.
77. Tangible Personal Property—If your business has tangible personal property located in Kentucky, check Yes. See instruction 23 for a definition of tangible
property.
Note: If you answered Yes, you are required to centrally file an annual property tax return titled Revenue Form 61A500(P) Personal Property Tax Forms and
Instructions for Communications Service Providers & Multichannel Video Programming Service Providers. This return is due May 15 and is filed with the
Office of Property Valuation, Division of State Valuation, Public Service Branch, Station 32, 4th Floor, 501 High Street, Frankfort, KY 40601-2103. For more
information call 502-564-8175.
78. Company Types—Select the appropriate company type for your business.
79. Date Sales of Communications Began or Will Begin—Give the date sales of communications, multichannel video programming services, and/or direct
broadcast satellite services began or will begin in Kentucky.
80. Telephone Number—List the telephone number for the business.
81. Send Mail Related to This Account to—If your mailing address is the same as the Business Location Address listed on Page 2, then check the appropriate
box. If the mailing address for this tax account is the same as a mailing address you entered in another application section, check the appropriate box nd list
which account address you wish to use.
If you want tax returns and correspondence to be sent somewhere else, complete the mailing address, city, state, zip code, county (if in Kentucky), and the
telephone number for this address in this section. You may include a P. O. Box here.
SECTION H—CONSUMER’S USE TAX ACCOUNT
82.
Existing Tax Account—If a Consumer’s Use Tax Account number has already been assigned to this business, check Yes and list the account number in B.
If per Section A of the application your business was required to re-register for new accounts, or a Consumer’s Use Tax Account was never assigned to your
business, check No and leave B blank.
83. Date Purchases Began or Will Begin—Give the date that purchases of tangible property, digital property, or extended warranty services began or will begin.
84. Send Mail Related to this Account to—If your mailing address is the same as the Business Location Address listed on Page 2, then check the appropriate
box. If the mailing address for this tax account is the same as a mailing address you entered in another application section, check the appropriate box and
list which account address you wish to use.
If you want tax returns and correspondence to be sent somewhere else, complete the mailing address, city, state, Zip Code, county (if in Kentucky), and the
telephone number for this address in this section. You may include a P. O. Box here.
10A100(P)(08-20) Page 13
SECTION I—CORPORATION INCOME TAX ACCOUNT AND/OR LIMITED LIABILITY ENTITY TAX ACCOUNT
Note: All corporations and all limited liability entities should be registered with the Kentucky Secretary of State’s Office in order to conduct business within
Kentucky. You may contact their office at (502) 564-3490, or visit their website at http://www.sos.ky.gov to determine your registration requirements.
85. Existing Tax Account—If a Corporation Income Tax and/or a Limited Liability Entity Tax Account number has already been assigned to this business, check
Yes and list the account number in B.
If per Section A of the application your business was required to re-register for new accounts, or a Corporation Income Tax or a Limited Liability Entity Tax
Account was never assigned to your business, check No and leave B blank.
86. Entity Treated as a Division—If your entity is not separately taxed and is instead federally treated as a division of a parent company, check Yes and select
the division type in item B.
87. Mere Solicitation—If you are an out-of-state entity, check if your activity in Kentucky is mere solicitation of the sale of tangible property which is protected
under Public Law 86-272. Public Law 86-272 does not apply to the Limited Liabililty Entity Tax.
88. Date Activity Began for Out-of-State Entities—Enter the date that your business or organization began business activities in Kentucky or began receiving
pass-through income from Kentucky sources.
89. Exempt Organizations—Indicate whether your business or organization is exempt from Corporation Income Tax and/or Limited Liability Entity Tax by Kentucky
statute. If Yes, see Exemption Table 1 and enter the appropriate code that matches your exemption type in item B.
If you select “Political Organization” in B, indicate in item C whether your entity is required to file federal Form 1120-POL.
Note to corporations exempt from federal income taxation: Corporations which are exempt from federal income taxation under Section 501(c)(3) of the
Internal Revenue Code, must attach a copy of the determination of exemption letter issued by the IRS.
90. Send Mail Related to This Account to—If your mailing address is the same as the Business Location Address listed on Page 2, then check the appropriate
box. If the mailing address for this tax account is the same as a mailing address you entered in another application section, check the appropriate box and
list which account address you wish to use.
If you want tax returns and correspondence to be sent somewhere else, complete the mailing address, city, state, Zip Code, county (if in Kentucky), and the
telephone number for this address in this section. You may include a P. O. Box here.
10A100(P)(08-20) Page 14
EXEMPTION TYPE
EXEMPTION TABLE 1
CODE
Financial institution, as defined in KRS 136.500, except banker’s banks organized under KRS 287.135 or KRS 286.3-135
Savings and loan association organized under the laws of this state and under the laws of the United States and making loans
to members only
Bank for cooperatives
Production credit association
Insurance company, including farmers or other mutual hail, cyclone, windstorm, or fire insurance companies, insurers, and
reciprocal underwriters (does not include insurance agencies)
Corporation or other entity exempt under Section 501 of the Internal Revenue Code
Religious, educational, charitable, or like corporation not organized or conducted for pecuniary profit
Corporation whose only owned or leased property located in this state is located at the premises of a printer with which it has
contracted for printing, provided that: 1. The property consists of the final printed product, or copy from which the printed product
is produced; and 2. The corporation has no individuals receiving compensation in this state as provided in KRS 141.120(8)(b)
Public service corporation subject to tax under KRS 136.120
Open-end registered investment company organized under the laws of this state and registered under the Investment Company
Act of 1940
Any property or facility which has been certified as a fluidized bed energy production facility as defined in KRS 211.390
An alcohol production facility as defined in KRS 247.910
Real estate investment trust (REIT) as defined in Section 856 of the Internal Revenue Code
Captive real estate investment trust (Captive REIT)
Regulated investment company (RIC) as defined in Section 851 of the Internal Revenue Code
Real estate mortgage investment conduit (REMIC) as defined in Section 860D of the Internal Revenue Code
Personal service corporation as defined in Section 269A(b)(1) of the Internal Revenue Code
Qualified investment partnership (QIP) as defined in KRS 141.206(15)
Cooperative described in Sections 521 and 1381 of the Internal Revenue Code (Select category below)
Farmers’ agricultural and other cooperatives organized or recognized under KRS Chapter 272
Advertising cooperatives
Purchasing cooperatives
Homeowner’s associations including those described in Section 528 of the Internal Revenue Code
Political organizations as defined in Section 527 of the Internal Revenue Code
Rural electric and rural telephone cooperatives
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
21
19A
19B
19C
19D
19E/F
19G
SECTION J—KENTUCKY NONRESIDENT INCOME TAX WITHHOLDING ON DISTRIBUTIVE SHARE INCOME TAX ACCOUNT
91. Existing Tax Account—If a Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account number has already been assigned
to this business, check Yes and list the account number in B.
If per Section A of the application your business was required to re-register for new accounts, or a Kentucky Nonresident Income Tax Withholding on Distributive
Share Income Tax Account was never assigned to your business, check No and leave B blank.
92. Date First Nonresident Corporation or Individual Became a Partner, Member or Shareholder—Enter the date that your business or organization received
its first Kentucky nonresident partner, member or shareholder.
93. Exempt Organizations—Indicate whether your business or organization is exempt from Kentucky Nonresident Income Tax Withholding on Distributive Share
Income Tax by Kentucky statute. If Yes, see Exemption Table 2 below and enter the appropriate code that matches your exemption type in item B.
10A100(P)(08-20) Page 15
EXEMPTION TYPE
EXEMPTION TABLE 2
CODE
Financial institution, as defined in KRS 136.500, except banker’s banks organized under KRS 286.3-135
Savings and loan association organized under the laws of this state and under the laws of the United States and making loans
to members only
Bank for cooperatives
Production credit association
Insurance company, including farmers or other mutual hail, cyclone, windstorm, or fire insurance companies, insurers, and
reciprocal underwriters (does not include insurance agencies)
Corporation or other entity exempt under Section 501 of the Internal Revenue Code
Religious, educational, charitable, or like corporation not organized or conducted for pecuniary profit
Corporation whose only owned or leased property located in this state is located at the premises of a printer with which it has
contracted for printing, provided that: 1. The property consists of the final printed product, or copy from which the printed product
is produced; and 2. The corporation has no individuals receiving compensation in this state as provided in KRS 141.120(8)(b)
Publicly Traded Partnership as defined in KRS 141.0401(6)(b)(14)
Qualified Investment Partnership (QIP) as defined in KRS 141.206(14)
Qualified Subchapter S-Corporation Subsidiary (QSUB)
2
3
4
5
6
7
8
9
21
22
23
94. Send Mail Related to This Account to—If your mailing address is the same as the Business Location Address listed on Page 2, then check the appropriate
box. If the mailing address for this tax account is the same as a mailing address you entered in another application section, check the appropriate box and
list which account address you wish to use.
If you want tax returns and correspondence to be sent somewhere else, complete the mailing address, city, state, Zip Code, county (if in Kentucky), and the
telephone number for this address in this section. You may include a P. O. Box here.
SECTION K—COAL SEVERANCE/PROCESSING TAX AND/OR COAL SELLER/PURCHASER CERTIFICATE ID NUMBER
95. Existing Tax Account—If a Coal Severance/Processing Tax Account number and/or a Coal Seller/Purchaser Certificate ID number has already been assigned
to this business, check Yes and list the account number(s) in B and/or C.
If per Section A of the application your business was required to re-register for new accounts, or a Coal Severance/Processing Tax Account number or a Coal
Seller/Purchaser Certificate ID number was never assigned to your business, check No and leave B blank.
96. Date Mining/Processing and/or Coal Brokering Began or Will Begin—Give the date mining/coal processing and/or coal brokering began or will begin in
Kentucky.
97. Send Mail Related to This Account to—If your mailing address is the same as the Business Location Address listed on Page 2, then check the appropriate
box. If the mailing address for this tax account is the same as a mailing address you entered in another application section, check the appropriate box and
list which account address you wish to use.
If you want tax returns and correspondence to be sent somewhere else, complete the mailing address, city, state, Zip Code, county (if in Kentucky), and the
telephone number for this address in this section. You may include a P. O. Box here.
Download
Save PDF to desktop
Email
Email completed PDF
Send for Signing
Email for others to sign
Print
Print document
Choose a Field
Click on a field and
select the person that should complete it
Want to add a signature?
You can add a signature field
and assign it to someone else
to sign
Choose a Field
Click on a field and
select the person that should complete it

Kentucky Tax Registration Application (Commonwealth of Kentucky)

This document is locked as it has been sent for signing.

You have successfully completed this document.

Other parties need to complete fields in the document. You will recieve an email notification when the document has been completed by all parties.

This document has been signed by all parties.

Completed 8 October 2020

Message

View Audit Log
Print With Audit Log
Duplicate Document