Kentucky – Use Tax Notification Requirement

SALT Report 3238 – Effective July 1, 2013, out of state retailers who expect more than $100,000 in gross annual sales to Kentucky residents, must notify customers that use tax is due.  The notification must be posted on the retailer’s website, catalogs, electronic confirmations or other forms of invoicing.

Commerce clause legality of this type of requirement is currently under dispute in Colorado (Direct Marketing Association).

For Further Information:

Kentucky Notification Rules Information

KY Hot Topics Notice to Remote Vendors