Who needs a tax registration: sales and use tax permit, employer withholding, limited liability entity tax in Kentucky?

Issued by Kentucky Department of Revenue, through Kentucky Business One Stop, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Kentucky

The Kentucky table lists this for every kind of business.

Register through One Stop before the first sale; the same application opens the sales and use tax, withholding and unemployment insurance accounts. Post the sales and use tax permit. Restaurants and bars may also owe a local restaurant tax in cities that levy one.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Kentucky Department of Revenue, through Kentucky Business One Stop.

Sources and dates

Kentucky Business One Stop registration pages; Department of Revenue corporation income and limited liability entity tax pages; KRS 141.0401. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.