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Out-of-State Printers Not Required to Collect Kentucky Tax


Mailers engaged in business in Kentucky are relieved from collecting use tax on direct mail advertising materials printed out of state and delivered out of state to the U.S. Postal Service for mass mailing to third-party Kentucky residents who are not purchasers of the advertising materials if the commercial printers or mailers: 1) maintain records relating to those sales to assist the Department in the collection of use tax; and 2) file informative reports if requested by the Department. Thus, if printers and mailers comply with the record maintenance requirement, the purchaser of the printing or direct mail advertising materials will have the sole responsibility for reporting and paying the use tax imposed. Effective July 12, 2006. (Ch. 251, H.B. 557, Laws 2006)

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