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10A100-I (3-07)

Page 3

services listed above are subject to the utility gross receipts

47.

Number of Employees—Enter the total number of full-time

license tax. Note: For more information concerning the

and part-time persons expected to be employed yearly in

telecommunications tax, contact the Division of Sales and

Kentucky; including Kentucky residents that perform work

Use Tax, Department of Revenue, 200 Fair Oaks Lane,

outside the state of Kentucky. For Kentucky businesses that

Station 53, Frankfort, Kentucky 40620, or call (502) 564-

are for federal purposes choosing taxation as a corporation,

5170. Note: For more information concerning the utility gross

include officers who will be receiving compensation.

receipts license tax, contact the Financial Tax Section,

48.

Date Wages First Paid—Enter the date wages were or will

Department of Revenue, 200 Fair Oaks Lane, Station 61,

be first paid to employees.

Frankfort, Kentucky 40620, or call (502) 564-4810.

49.

Estimated Quarterly Withholding—Enter the estimated

34.

If you are an out-of-state construction business and you bring

dollar amount of withholding you will be remitting to the

construction equipment into Kentucky for use in this state,

Department of Revenue for a 3-month period.

you will be required to compute a taxable amount of use tax

50.

Send Mail Related to This Account to—

•

on the duration of time the equipment is used in this state.

If your mailing address is the same as the business

35.

These purchases are subject to Kentucky use tax.

location address you listed on Page 1, Section B, Item 7,

36.

These purchases are subject to Kentucky use tax. All

check the box and skip questions 51 and 52.

•

professional service providers must apply for a Consumer’s

If you wish the withholding returns and correspondence

Use Tax Account.

be sent somewhere other than the location address listed

37.

Pursuant to House Bill 1, effective January 1, 2007, these

on Page 1, Section B, Item 7, complete the mailing

address in this section. You may include a P.O. Box here.

entities must register for a Kentucky Corporation Income

Tax and/or a Limited Liability Entity Tax Account. (see KRS

51.

County—If mailing address is in Kentucky, enter county

141.040 and KRS 141.0401).

name. If out-of-state, leave blank.

38.

For assistance contact the Kentucky Secretary of State’s

52.

Mailing Address Telephone—Enter the telephone number

Office at (502) 564-2848.

for the listed mailing address; include area code.

39.

Definition: Commercial Domicile—The principal place

from which the trade or business of the corporation is

SECTION E—SALES AND USE TAX ACCOUNT (including

managed.

Motor Vehicle Tire Fee and Transient Room Tax) (Must be

40.

See definition in instruction 28.

completed if you answered “Yes” to ANY question 26 through

41.

Corporations and LLEs with individuals performing services

33G or are adding an additional account.)

in Kentucky are subject to Kentucky corporation income tax

and/or limited liability entity tax.

The 2005 Kentucky General Assembly enacted legislation

42.

You are required to register for a Kentucky Corporation

stating that, for periods after June 30, 2005, taxpayers with

Income Tax and/or a Limited Liability Entity Tax Account to

different business locations performing the same activity shall

report the income generated from this partnership.

not be issued separate sales tax accounts.

43.

You are required to register for a Kentucky Corporation

Income Tax and/or a Limited Liability Entity Tax Account to

53.

Date Sales Began or Will Begin—Give the date that sales,

report the income derived from or attributable to sources in

repairs, rentals, leases, lodgings, or admissions began or

Kentucky.

will begin in Kentucky.

44.

Directing activities at Kentucky customers for the purposes

54.

Accounting Method—Check the box corresponding to the

of selling goods or services is taxable in Kentucky.

accounting method your company uses.

45.

Intangible property is subject to corporate income tax and/

•

Cash Basis—The business elects to report receipts in

or limited liability entity tax.

the accounting period that payment is actually received

Nothing in questions 37 through 45 shall be interpreted in a

from the customer, even though the customer may take

manner that goes beyond the limitations imposed and

possession of the product prior to actually paying for it.

protections provided by the United States Constitution or

•

Accrual Basis—The business elects to report receipts

Public Law No. 86-272.

in the accounting period that the sale actually occurs,

46.

Note to persons buying a business: Any person buying a

regardless of when the customer makes payment for such

business may incur a sales tax liability on the purchase of

purchases.

the business assets or become personally liable for the prior

55.

Renting Temporary Lodging—Do you rent temporary

sales tax liability of the seller. It may be necessary for the

lodging to others? Note: Hotels, motels, inns, tourist camps

purchaser to withhold a portion of the sales price until

or other businesses that rent temporary lodging or

verification has been furnished by the seller that tax liabilities

accommodations in Kentucky are subject to the transient

have been paid or do not exist. Therefore, it is important that

room tax. If you are required to register for this tax, mark this

anyone purchasing a business obtain a copy of Kentucky

question “Yes.” For more information, contact the Excise

Revised Statutes 139.670 and 139.680 to determine the tax

Tax Section, Department of Revenue, Station 62, Frankfort,

consequences and potential liability in such transactions.

Kentucky 40620, or call (502) 564-6823.

Copies are available at , by writing the

56.

Sale of New Tires for Motor Vehicles—Do you make retail

Office of Sales and Excise Taxes, Department of Revenue,

sales of new tires for motor vehicles within Kentucky? Note:

P.O. Box 1274, Frankfort, Kentucky 40602-1274, by calling

Retail businesses which sell new tires for motor vehicles

(502) 564-5170, or by contacting any Kentucky Taxpayer

are subject to the Motor Vehicle Tire Fee. If you are required

Service Center listed on Page 4 of the application.

to register for this fee, mark this question “Yes.” For more

SECTION D—EMPLOYER’S WITHHOLDING ACCOUNT (Must

information, contact the Excise Tax Section, Department of

be completed if you answered “Yes” to EITHER question 24

Revenue, Station 62, Frankfort, Kentucky 40620, or call (502)

or 25 or are adding an additional account.)

564-6823.

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 3

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