Form 10a100-I - Instructions For Kentucky Tax Registration Application printable pdf download

10A100-I (2-05)

INSTRUCTIONS

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

KENTUCKY TAX REGISTRATION APPLICATION

This application is used to apply for or update an Employer’s Withholding Account, a Sales and Use Tax Account, a Consumer’s Use

Tax Account, and/or a Corporation Income and License Tax Account. Refer to Page 4 of the application for information concerning

other applicable registrations.

•

SECTION A—REASON FOR FILING THIS APPLICATION

Updating Information—See the following options for

(Must be completed by all applicants)

which sections of the application you are required to

complete.

•

Reason for Filing This Application—Enter the effec-

If you need to update the business/organization

tive date of the application. Check the box which

name, DBA, location address, phone number, or

corresponds to why the application is being completed.

title and residence address of an existing respon-

sible party, complete all of Sections A and B.

•

Opened New Business, Resumption of Business

•

If you need to update a mailing address or mailing

or Registering to Collect Kentucky Use Tax—

address telephone number, complete Sections A

Complete Sections A, B and C to determine the

and B, and the address/phone number information

accounts for which you are required to apply.

in any section that you wish to update.

•

Opened New Location of Current Business and/or

•

If your business is a corporation, S corporation,

Applying for Additional Accounts—List the current

homeowner’s association, nonprofit organization,

Kentucky account number(s) in Section A, question 3,

fiduciary, REIT, trust, or other association and you

and complete Sections B and C to provide the new

need to update the company’s officer information,

information. If you need additional accounts, see the

complete Sections A and B.

instructions for Sections D and E.

Previous Owner’s Kentucky Account Numbers—If you

•

Change in Ownership— This will include a business

have purchased an existing business, list the previous

previously owned by a family member.

owner’s accounts, if available. If your current business

Ownership Type—List previous business structure.

has changed ownership types and your company must

Since you have converted your business from one type

apply for new accounts, list your old accounts.

of entity to another, you must apply for new account

Your Current Kentucky Account Numbers—If your

numbers. List your old account numbers in Section A,

company is already registered for tax accounts and you

question 2, and complete Sections A, B and C to de-

are filing this application to apply for additional accounts

termine the accounts for which you are required to

or to update existing information, then list your accounts.

apply. Note: Any business converting to a limited

liability company is required to apply for new

SECTION B—IDENTIFY YOUR BUSINESS OR ORGANIZA-

account(s). (Other examples include sole proprietor-

TION (Must be completed by all applicants)

ship converted to corporation, partnership converted

to S corporation, etc.)

Legal Business Name—Enter the complete legal busi-

Purchased an Existing Business—

ness name for your business or organization.

•

If the business you purchased was a:

DBA—If your business or organization has a “doing busi-

sole proprietorship,

ness as” name, enter the name.

joint venture,

Federal Employer Identification Number—Enter the

partnership (general, limited or limited liability),

Federal Employer Identification Number assigned to your

business or organization by the Internal Revenue Service.

limited liability company (taxed as a sole propri-

Business Location—Street Address—List the street

etorship, partnership, or a disregarded entity),

address for the location for which you are requesting reg-

then you will need to apply for new accounts. List

istration. Do not list a P.O. Box for a business location

the previous owner’s accounts in Section A, ques-

address. For out-of-state businesses that do not have a

tion 2, and complete Sections A, B and C to deter-

Kentucky location, use the principal location address in

mine the accounts for which you are required to

your home state. If you have multiple Kentucky loca-

re-apply.

tions, attach a separate listing which includes the

•

If the business you purchased was a:

information found in questions 4 through 12 for each

corporation,

location.

S corporation, or

City, State and ZIP Code—Enter the appropriate city,

limited liability company (taxed as a corporation

state, and ZIP code for this location.

or S corporation),

County—If your location is in Kentucky, enter county

then you will need to list the current Kentucky

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

account numbers in Section A, question 3, and com-

10.

Location Telephone—Enter the telephone number for

plete Section B to provide the updated business

the listed location; include area code.

and responsible party information.

11.

Business Activity Description—

•

Other—Specify your reason and complete Sections

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

A, B and C to determine if you are required to com-

your primary business activity including a description

plete additional sections.

of any services provided.

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

Form 10a100-I - Instructions For Kentucky Tax Registration Application

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