Starting a Business in Kentucky Checklist

Check business name availability with the Kentucky Secretary of State

Start by doing a search to see if your business name is available:
https://app.sos.ky.gov/ftsearch/

You don’t need to reserve your business name in Kentucky prior to completing your filing.

LLCs in Kentucky need to include the words “limited liability company” or “limited company” or the abbreviation “LLC” or “LC.” If you wish to abbreviate “limited company,” you must use the abbreviation “LTD CO.”

Kentucky corporation names need to include the word “corporation,” “incorporated,” “company,” or “limited,” or the abbreviation “corp.,” “inc.,” “co.,” or “ltd.”

Kentucky Secretary of State

Office of the Secretary of State
Business Filings
700 Capital Ave.
P.O. Box 718

Frankfort, KY 40602

P: (502) 564-3490

File paperwork to form my business

You form a new business entity by filing the documents with the Kentucky Secretary of State. To form a corporation, file your Articles of Incorporation and pay the $40 filing fee. To form a Kentucky LLC, file your Articles of Organization and pay the $40 fee. Normal processing is done in one day.You can mail your paperwork to the Secretary of the State or file online. If you file online you can choose to register with the Department of Revenue at the same time. http://onestop.ky.gov/Pages/default.aspx

In your Kentucky LLC or corporation filing, include:

- Business name and mailing address

- Kentucky registered agent name and street address

- Number of authorized shares (corporations only)

- Names and mailing addresses of incorporators (corporations only)

- Management structure (LLCs only)

- Signature of organizer/incorporator, registered agent name and signature

 

Incorporate in Kentucky with Northwest Registered Agent if you don’t want to complete the filing yourself.

Business Filings

Office of the Secretary of State
Business Filings
700 Capital Ave.
P.O. Box 718
Frankfort, KY 40602
P:(502) 564-3490

Register with the Department of Revenue

You can register with the Department of Revenue a for variety of taxes online at http://onestop.ky.gov/Pages/default.aspx This is the same online filing system that you may use to form your business with the Secretary of State.

You may mail in a Tax Registration Application form (available on the Department of Revenue website. If you file by mail, the Department of Revenue will take 5 to 10 business days to process.

Income Tax:

Corporate tax rate is 4% of the first $50,000 of taxable income; 5% of the next $50,000 of taxable income; and 6% of the taxable income over $100,000

Personal income tax rate ranges from 3%-5%

Sales Tax:

The state sales tax rate is 6%. There are no local sales and use taxes in Kentucky.

Kentucky Department of Revenue

Kentucky Department of Revenue
P.O. Box 299, Station 20
Frankfort, KY 40602–0299
P: (502) 564–330
F: (502) 227–0772
http://revenue.ky.gov/business/register.htm

 

Get a business license?

There is no state business license but some businesses need a trade or professional license. You can enter your business information online to see what types of state licenses you may need
http://onestop.ky.gov/start/Pages/occupational.aspx

Any other registration requirements?

Check with the county and city where you do business to see if they have licensing requirements.

Jefferson County/City of Louisville

You need a license from Louisville Metro. The application form can be downloaded from the website at https://www.metrorevenueservices.org/Registration/. Check with County Clerk if outside Louisville Metro for any local business taxes or licenses.

Fayette County/City of Lexington

Business in the urban county are required to get an occupational license before the doing business. You can download the application form on the Revenue website http://www.lexingtonky.gov/index.aspx?page=2915

Local Licensing

Jefferson County/City of Louisville

Louisville Metro Revenue Commission
617 West Jefferson Street
Louisville, KY 40202
P: (502) 574-4860

Fayette County/City of Lexington

Division of Revenue
Switow Building, 2nd Floor
200 East Main Street
Lexington, KY 40507
T: (859) 258-3340
F: (859) 258-3309

Collect and Charge Sales Tax

Do I need to collect Kentucky sales tax?

You need to register for sales tax if you sell, lease, or rent tangible personal property, digital property, and certain services in Kentucky.

What is the Kentucky sales tax rate?

The state sales tax rate is 6%. There are no local sales and use taxes in Kentucky.

How do I register for Kentucky sales tax?

You can register with the Department of Revenue for a variety of taxes online at http://onestop.ky.gov/Pages/default.aspx
If you mail or fax in the paper registration form, the Department of Revenue will take 5 to 10 business days to process.

How much does a Kentucky sales tax permit cost?

No fee

Kentucky Department of Revenue

Kentucky Department of Revenue

Division of Sales and Use Tax
P.O. Box 299
Frankfort, KY 40602-0299
P: (502) 564-5170
F: (502) 227-0772
krc.webresponsesalestax@ky.gov
http://revenue.ky.gov/business/salesanduse.htm