KY Kentucky nexus threshold
Kentucky nexus threshold: $100,000 in sales or 200 transactions
Included transactions:
- Gross receipts from sales of tangible personal property delivered or transferred electronically into the commonwealth
- Digital property delivered or transferred electronically into the commonwealth
- Exempt sales
Excluded transactions:
- Exempt services
- Taxable services
Effective date:
October 1, 2018
Evaluation period:
Current or previous calendar year
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