The Kentucky General Assembly passed House Bill 757 on April 14, 2026, which amends the Kentucky Revised Statutes (KRS) provision related to nexus thresholds in the state. Effective August 1, 2026, the nexus threshold will change from either 200 transactions or $100,000 in gross sales to only $100,000 in gross sales.
Businesses who had been required to register due to transaction volume will want to review their sales amounts to determine if they are required to stay registered. For those taxpayers who no longer meet the requirement to stay registered in Kentucky, they may decide if they wish to keep their registration or close their accounts. (House Bill 757, Kentucky General Assembly, passed April 14, 2026)