Form 10a100-I - Instructions For Kentucky Tax Registration Application (Page 2 of 5) in pdf

10A100-I (2-05)

Page 2

B. Kentucky Activity —Give a description of the nature

SECTION C—TELL US ABOUT YOUR BUSINESS (Must be

of your Kentucky business activity including a descrip-

completed by all applicants)

tion of any services provided.

C. North American Industrial Classification System —

Answer questions 24 through 46 to determine accounts for which

If you know your six-digit NAICS code, please enter.

your business or organization is required to apply.

To view a complete listing of NAICS codes, visit the

United States Census Bureau Web site at

24.

An employee is anyone who works 24 days or more a

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

Definition: Tangible Personal Property—(KRS 139.160)

when your business or organization’s accounting period

“means personal property which may be seen, weighed,

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

measured, felt or touched, or which is in any other manner

month and day when your year ends. Note: Most busi-

perceptible to the senses regardless of the method of

nesses operate on a calendar year basis (year end

delivery, and includes natural, artificial and mixed gas,

December 31).

electricity, water, steam, and prewritten computer

software.”

14.

Ownership Type—Check the box for the organizational

27.

See definition in question 26.

structure type you have selected for your business.

28.

If you have formed a separate business to hold title to

15–

equipment, machinery, or other tangible personal prop-

18.

Ownership Disclosure, Responsible Parties—Enter the

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

information that corresponds to your business ownership

be required to charge sales tax on those transactions.

type. Note: Social Security numbers for responsible

29.

In general, spectator admissions (examples: theaters,

parties are required by law.

concerts, amusement parks, fairgrounds, baseball parks,

•

For a Sole Proprietorship or an LLC Taxed as Sole

etc.) are subject to sales tax. Nonspectator admissions

Proprietorship—Enter owner’s full name, title, resi-

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

dence address, city, state, ZIP code and Social Secu-

are not subject to sales tax.

rity number.

30.

Temporary rental of rooms, lodgings or accommodations

•

For an LLC Taxed as a Disregarded Entity—Enter

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

parent member’s company name, title, mailing address,

subject to sales tax.

city, state, ZIP code and FEIN.

31.

Call the manufacturer for whom you sell to determine if

•

For a Joint Venture, General Partnership, Limited

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

Partnership, LLP or LLC (Being Taxed as a Part-

they do not have a valid permit, you as the agent are

nership, Corporation or S Corporation)—Enter the

required to apply.

partners’/members’ names, titles, residence ad-

32.

All businesses engaged in selling coal and natural

dresses, cities, states, ZIP codes and Social Security

resources are required to obtain a sales and use tax

numbers. If more than four partners/members, attach

account.

a separate listing. Note: For any entity taxed as a part-

Sales of water, gas, electricity or sewer services to non-

nership at least two partners/members must be listed.

residential customers are subject to sales tax. Communi-

•

For a Corporation, S Corporation, Government,

cation services are also subject to sales and use tax. While

Association, Fiduciary, REIT, Trust or Nonprofit—

the sale of cable services is not subject to sales tax, both

Enter the officers’ names, residence addresses, cities,

cable service and the utility services listed above are

states, ZIP codes and Social Security numbers.

subject to the gross receipts tax. If you are required to

19.

Contact Person, Name—Enter the name of the person

we may contact for questions concerning the application.

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

Station 61, Frankfort, Kentucky 40620, or call (502)

20.

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

564-4810.

we may contact.

33.

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

21.

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

bring construction equipment into Kentucky for use in this

address you are giving the department permission to

state, you will be required to compute a taxable amount

contact you by e-mail with questions concerning this

of use tax on the duration of time the equipment is used

application.

in this state.

22.

Contact Person, Daytime Telephone—List the tele-

34.

These purchases are subject to Kentucky use tax.

phone number where the contact person can be reached

35.

These purchases are subject to Kentucky use tax. All pro-

during normal business hours.

fessional service providers must apply for a Consumer’s

Use Tax Account.

23.

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

36.

To organize a business, contact the Kentucky Secretary

person.

of State’s Office at (502) 564-2848.

SIGNATURE BLOCK—Application must be signed. Signature

37.

In order for your general partnership, limited partnership,

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

limited liability partnership or limited liability company to

member(s) is required. If signature is a power of attorney, attach

be taxed as a corporation or S corporation, you must file

a copy of the Power of Attorney Authorization.

for the election with the Internal Revenue Service.

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

Form 10a100-I - Instructions For Kentucky Tax Registration Application Page 2

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