Form 10a100 - Kentucky Tax Registration Application Page 2

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10A100 (4-09)

Page 2

YOU MUST ANSWER ALL QUESTIONS IN SECTION C.

SECTION C

TELL US ABOUT YOUR BUSINESS OR ORGANIZATION (Must Be Completed)

Yes

22. A.

Do you have or will you hire employees to work in Kentucky within the next 6 months? ..............................................................

Will you employ Kentucky residents, who work outside Kentucky, on which you wish to voluntarily withhold? ........................

(An employee is anyone to whom you pay wages, including part-time help and family members.)

23. If your business is a corporation or limited liability company choosing taxation as a corporation for Federal purposes,

will the Kentucky ofﬁ cers receive compensation other than dividends? .................................................................................................

If you answered “YES” to EITHER question 22 or 23, you must complete SECTION D.

Yes

24. Will you make retail and/or wholesale sales in Kentucky? ........................................................................................................................

25. Will you repair, install replacement parts, produce, fabricate, process, print or imprint tangible personal property? ........................

26. Will you rent/lease tangible personal property to others, including related companies? .......................................................................

27. Will you charge taxable admissions? ...........................................................................................................................................................

28. Will you rent temporary lodging to others? .................................................................................................................................................

29. Will you sell for or are you a manufacturer’s agent soliciting orders for a nonresident seller not registered in Kentucky? ..............

30. Will you receive receipts from the breeding of a stallion to a mare in Kentucky? ...................................................................................

31. Will you make sales of motor vehicles to residents of AZ, CA, FL, IN, MA, MI, SC, or WA? ....................................................................

32. Will you sell any of the following?

Yes No

A. Coal or other minerals

E. Communication services

B. Water utilities

Sewer services

C. Natural, artiﬁ cal, or mixed gas

G. Multichannel video programming services

D. Electricity

*(see instructions)

If you answered “YES” to ANY of questions 24 through 32 (except 32 G),

you must complete SECTION E and you may SKIP questions 33-34.

Yes

33. Are you a construction company/contractor that will bring into this state construction materials or supplies on which

no Kentucky sales tax or equivalent has been paid? .................................................................................................................................

34. Will you make purchases from out-of-state vendors and not pay Kentucky sales or use tax to the seller on those

purchases? (IF YOU ARE A PROFESSIONAL SERVICE BUSINESS, PLEASE SEE INSTRUCTIONS FOR IMPORTANT

ADDITIONAL DETAILS) ..................................................................................................................................................................................

If you answered “YES” to EITHER question 33 or 34, you must complete SECTION F.

Yes

35. Is your business/organization a corporation, s corporation, limited partnership (LP), limited liability partnership (LLP or

LLLP), limited liability company (LLC), professional limited liability company (PLLC), association, homeowners’ association,

real estate investment trust (REIT), regulated investment company (RIC), real estate mortgage investment conduit (REMIC),

or similar entity created with limited liability for the partners, members or shareholders? ...................................................................

If you answered “YES” to question 35, you MUST answer questions 36-43. Sole Proprietorships, General

Partnerships, and nonproﬁ t organizations with 501(C)(3) status with the IRS may SKIP questions 36-43.

Yes

36. Is your corporation incorporated or limited liability entity organized under the laws of Kentucky with our Secretary of

State’s Ofﬁ ce? ................................................................................................................................................................................................

37. Will your corporation/limited liability entity have its commercial domicile in Kentucky? ......................................................................

38. Will your corporation/limited liability entity own/lease any real or tangible personal property located in Kentucky? ........................

39. Will your corporation/limited liability entity have one or more individuals performing services in Kentucky? ...................................

40. Will your corporation/limited liability entity maintain an interest in a pass-through entity doing business in Kentucky? .................

41. Will your corporation/limited liability entity derive income from or attributable to sources within Kentucky, including

income derived directly/indirectly from a trust/single member limited liability company doing business in Kentucky? ....................

42. Will your corporation/limited liability entity direct activities at Kentucky customers for the purpose of selling them goods

or services? ....................................................................................................................................................................................................

43. Will your corporation/limited liability entity own/lease any intangible property or receive payments from a related member

as deﬁ ned in KRS 141.205(1)(g) or an unrelated party for the use of intangible property in Kentucky such as royalties,

franchise agreements, patents, trademarks, etc.? ......................................................................................................................................

If you answered “YES” to ANY of questions 36 through 43, you must complete SECTION G. You qualify for a corporation

income tax and/or a limited liability entity tax account. Please see Instructions for further explanation.

Yes

44. Will you mine coal that you own or possess the mineral rights to, either by deed, lease, consent, etc.? .............................................

45. Does your company perform one or more of the following activities:

Purchase coal for the purpose of processing and resale? ................................................................................................................

Process refuse coal? .............................................................................................................................................................................

Purchase and sell coal as a coal broker? ............................................................................................................................................

(Processing means cleaning, breaking, sizing, dust allaying, treating to prevent freezing, or loading or unloading for any purpose.)

If you answered “YES” to EITHER question 44 or 45, you must complete SECTION E and SECTION H.