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Government Vendors Must Register for Sales and Use Tax in Kentucky


Admin/Rates/Audits/Use Tax

A permanent regulation has been adopted that requires vendors entering into contracts to supply taxable goods and services to the Commonwealth of Kentucky to register with the Kentucky Department of Revenue for a sales and use tax number. Under this regulation, any affiliates of the vendor must also register for a sales and use tax number. Failure by the vendor to submit the required documentation or to remain registered and in compliance for the duration of the contract will constitute a material breach of the contract, resulting in termination, unless the Secretary of the Finance and Administration Cabinet makes a written determination that the continuation of the contract is necessary to protect the interests of the Commonwealth. (200 KAR 5:390, Kentucky Finance and Administration Cabinet, effective December 5, 2008)

(04/23/2009)
(Archived)
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