How to Get a Reseller License in Kentucky

To sell taxable goods in Kentucky, resellers must register for a Sales and Use Tax Permit through the Kentucky Business One Stop portal. Registration is free with no application fee, and processing typically takes 2-3 business days after submission. Once registered, the permit does not expire and remains valid as long as your business continues without ownership changes.

After obtaining your sales tax permit, you can issue a Kentucky Resale Certificate (Form 51A105) to suppliers when purchasing inventory for resale, allowing you to buy goods tax-free. Kentucky has a flat 6% state sales tax rate with no local taxes, simplifying compliance. Returns must be filed by the 20th of each month following the tax period.