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10A100-I (3-07)

Page 2

your Kentucky business activity including a description

23.

Contact Person, Fax—List the fax number for the contact

of any services provided.

person.

B. Primary Activity —Give a description of the nature of

SECTION C—TELL US ABOUT YOUR BUSINESS (Must be

your primary business activity including a description of

completed by all applicants)

any services provided.

Answer questions 24 through 46 to determine accounts for which

11.

North American Industrial Classification System

your business or organization is required to apply.

(NAICS)—If you know your six-digit NAICS code, please

24.

A & B An employee is anyone who works 24 days or more

enter. To view a complete listing of NAICS codes, visit the

a quarter OR earns more than $50 a quarter. This

United States Census Bureau Web site at .

includes family members who receive wages.

12.

Sales Product List—If you make sales, list the products

25.

Kentucky officers who receive compensation, other than

that you sell in Kentucky.

dividends, are legally considered employees.

13.

Accounting Period—Check the box that corresponds to

26.

All businesses or organizations making sales within Kentucky

when your business or organization’s accounting period

are required to register for a Sales and Use Tax Account.

ends. If you choose the fiscal year filing box, enter the month

27.

A. Definition: Tangible Personal Property—(KRS

and day when your year ends. Note: Most businesses

139.160) “means personal property which may be seen,

operate on a calendar year basis (year end December 31).

weighed, measured, felt or touched, or which is in any

14.

Ownership Type—Check the box for the organizational

other manner perceptible to the senses regardless of the

structure type you have selected for your business. The

method of delivery, and includes natural, artificial and

Other selection should be used if your business is an RIC,

mixed gas, electricity, water, steam, and prewritten

REMIC, or FASIT. Enter the structure type on the blank

computer software.”

provided.

B. Charges associated with the services of welding,

15–

upholstery, printing, embroidery, etc., are subject to

18.

Ownership Disclosure, Responsible Parties—Enter the

sales and use tax.

information that corresponds to your business ownership

28.

If you have formed a separate business to hold title to

type. Note: Social Security numbers for responsible parties

equipment, machinery, or other tangible personal property

are required by law.

•

for lease back to another business you own, you will be

For a Sole Proprietorship or an LLC (for Federal

required to charge sales tax on those transactions.

Purposes Taxed as a Single Member Individual)—

29.

In general, spectator admissions (examples: theaters,

Enter owner’s full name, title, residence address, city,

concerts, amusement parks, fairgrounds, baseball parks,

state, ZIP code and Social Security number.

•

etc.) are subject to sales tax. Nonspectator admissions

For an LLC (for Federal Purposes Taxed as a Single

(examples: swimming pools, skating rinks, pay lakes, etc.)

Member Disregarded Entity)—Enter parent member’s

are not subject to sales tax.

company name, title, mailing address, city, state, ZIP code

30.

Temporary rental of rooms, lodgings or accommodations

and FEIN.

•

by any hotel, motel, inn or tourist camp are retail sales subject

For a Joint Venture, General Partnership, Limited

to sales tax.

Partnership, LLP or LLC (for Federal Purposes Taxed

31.

Call the manufacturer for whom you sell to determine if they

as a Partnership, Corporation or S Corporation)—

hold a valid Kentucky Sales and Use Tax Permit. If they do

Enter the partners’/members’ names, titles, residence

not have a valid permit, you as the agent are required to

addresses, cities, states, ZIP codes and Social Security

apply.

numbers. If more than four partners/members, attach a

32.

Effective June 1, 2005, all receipts collected from the sales

separate listing. Note: For any entity taxed as a

and use tax on the fees paid for breeding a stallion to a

partnership at least two partners/members must be listed.

•

mare will be deposited into a fund, which will be administered

For a Corporation, S Corporation, Government,

by the Kentucky Horse Racing Authority to enhance the

Association, REIT, RIC, REMIC, FASIT, Trust or

breeding industry in the state. Taxpayers who report sales

Nonprofit—Enter the officers’ names, residence

tax on breeding fees are required to complete the Sales and

addresses, cities, states, ZIP codes and Social Security

Use Tax Equine Breeders Supplementary Schedule (Form

numbers.

51A132) with their sales and use tax returns in accordance

SIGNATURE BLOCK—Application must be signed.

with 103 KAR 27:240. Note: Copies of this supplemental

Signature of owner, officer(s), controlling partner(s) or

schedule are available at or for more

controlling member(s) are required. If signatory has power

information contact the Division of Sales and Use Tax,

of attorney, attach a copy of the Power of Attorney

Department of Revenue, 200 Fair Oaks Lane, Station 53,

Authorization.

Frankfort, Kentucky 40620, or call (502) 564-5170.

19.

Contact Person, Name—Enter the name of the person we

33.

All businesses engaged in selling coal and natural resources

may contact for questions concerning the application.

are required to obtain a sales and use tax account.

20.

Contact Person, Title—Enter the title of the person whom

Sales of water, gas, electricity or sewer services to

we may contact.

nonresidential customers are subject to sales tax.

21.

Contact Person, E-mail Address—By entering an e-mail

Communication services are also subject to sales and use

address you are giving the department permission to contact

tax. While the sale of cable and satellite broadcast services

you by e-mail with questions concerning this application.

are not subject to sales tax, both cable and satellite broadcast

services and communication services are subject to the

22.

Contact Person, Daytime Telephone—List the telephone

telecommunications tax. Also, cable, satellite broadcast

number where the contact person can be reached during

services, communications services and the other utility

normal business hours.

Need Help? Call the Taxpayer Registration Section at (502) 564-3306.

Form 10a100-I - Instructions For Kentucky Tax Registration Application - Commonwealth Of Kentucky Department Of Revenue Page 2

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