The Kentucky Department of Revenue requires that each vendor selling items submit the Temporary Vendor Sales & Use Tax Return according to Kentucky Revised Statute 139.200
Tax is due on only taxable items, such as tangible inventory and prepared food. You are responsible for collecting 6% sales tax on items sold and are responsibile for sending that to the Department of Revenue along with the Temporary Vendor Sales & Use Tax Return.
If you have a sales tax account number already, such as an active established business, you still turn in the form. You would write your sales tax number on the top half of the form and submit it. If you do not have a sales tax account number, and this is a one-time sale, you write your sales at the bottom and submit the form along with payment. It is important that the form comes back to the officer handling the event. If it is mailed to Frankfort or another taxpayer service center, that officer cannot determine if one has been turned in and mark the vendor off the list.
Important Points:
- Each form is to be completed and returned to KY Revenue Cabinet with a check for the tax no later than October 20.
- It is important that all information on the forms are completed with a name, ss#, address and total amount of sales (total sales before expenses are taken)
- If forms are not returned, a bill will be assessed for no less than $500 plus penalty and interest.
- Nonprofit organizations are still required to collect and remit sales taxes as the public consumers are not tax exempt.
The contact for this event is:
Tonja Wingfield, Program Officer
Revenue Program Officer
Department of Revenue
Bowling Green Taxpayer Service Center
201 W Professional Park Court
Bowling Green, KY 42104
Telephone (270)746-7470 ext 2880105
tonja.wingfield@ky.gov
Download the latest Temporary Vendor Sales and Use Tax Return above. You can also download a chart that tells you how much tax to collect on various purchase amounts above.