Form 10a100-I - Instructions For Kentucky Tax Registration Application (Page 3 of 5) in pdf

10A100-I (2-05)

Page 3

38.

Definition: Commercial Domicile—The principal place

51.

County—If mailing address is in Kentucky, enter county

from which the trade or business of the corporation is

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

managed.

52.

Mailing Address Telephone—Enter the telephone num-

39.

See definition in question 26.

ber for the listed mailing address; include area code.

40.

For determination as to who is subject to Unemployment

Insurance, contact the Unemployment Insurance Office

SECTION E—SALES AND USE TAX ACCOUNT (including

at (502) 564-2272.

Motor Vehicle Tire Fee) (Must be completed if you answered

41.

You are required to register for a Corporation Income and/

“Yes” to ANY question 26 through 32, except 32H, or are

or License Tax Account to report the income generated

adding an additional account.)

from this partnership.

53.

Date Sales Began or Will Begin—Give the date that

42.

You are required to register for a Corporation Income and/

sales, leases, rentals, lodgings, or admissions began or

or License Tax Account to report the income generated

will begin in Kentucky.

from this limited liability company.

43.

You are required to register for a Corporation Income and/

54.

Accounting Method—Check the box corresponding to

or License Tax Account to report the income generated

the accounting method your company uses in reporting

from this limited liability company.

total receipts.

44.

Intangible property is subject to corporate income tax.

•

Cash Basis—The business elects to report receipts

in the accounting period that payment is actually

45.

Homeowner’s associations are subject to corporate

received from the customer, even though the customer

license tax.

may take possession of the product prior to actually

46.

Note to persons buying a business: Any person buy-

paying for it.

ing a business may incur a sales tax liability on the

•

Accrual Basis—The business elects to report receipts

purchase of the business assets or become personally

in the accounting period that the sale actually occurs,

liable for the prior sales tax liability of the seller. It may be

regardless of when the customer makes payment for

necessary for the purchaser to withhold a portion of the

such purchases.

sales price until verification has been furnished by the

seller that tax liabilities have been paid or do not exist.

55.

Separate/Consolidated—If you have more than one

Therefore, it is important that anyone purchasing a busi-

business location, do you wish to file a consolidated return

ness obtain a copy of Kentucky Revised Statutes 139.670

for all locations or a separate return for each location?

and 139.680 to determine his/her responsibility and

Check the box that applies. If you checked “Separate,”

potential liability in such transactions. Copies are avail-

you must complete questions 53 through 60 in Section E

able at , by writing the Office of Sales

for each additional location.

and Excise Taxes, Department of Revenue, P.O. Box

1274, Frankfort, Kentucky 40602-1274, by calling (502)

56.

Sale of New Tires for Motor Vehicles—Do you make

564-5170, or by contacting any Kentucky Taxpayer Ser-

retail sales of new tires for motor vehicles within Ken-

vice Center listed on Page 4 of the application.

tucky? Note: Retail businesses which sell new tires for

motor vehicles are subject to the Motor Vehicle Tire Fee

of $1 per tire. If you are required to register for this fee,

SECTION D—EMPLOYER’S WITHHOLDING ACCOUNT

mark this question “Yes.” For more information, contact

(Must be completed if you answered “Yes” to EITHER ques-

the Excise Tax Section, Department of Revenue, Station

tion 24 or 25 or are adding an additional account.)

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

47.

Number of Employees—Enter the total number of full-

57.

Estimated Gross Monthly Sales—List estimated amount

time and part-time persons expected to be employed

of monthly sales in Kentucky.

yearly in Kentucky; including Kentucky residents that

58.

Send Mail Related to This Account to—

perform work outside the state of Kentucky. For Kentucky

businesses choosing taxation as a corporation, include

•

If your mailing address is the same as the business

officers who will be receiving compensation.

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

7, check the box and skip questions 59 and 60.

48.

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

be first paid to employees.

•

If your mailing address is the same as the mailing

address in Section D, check the box and skip ques-

49.

Estimated Quarterly Withholding—Enter the estimated

dollar amount of withholding you will be remitting to the

tions 59 and 60.

Department of Revenue for a 3-month period.

•

If you wish the sales and use tax returns and corre-

spondence be sent somewhere other than the location

50.

Send Mail Related to This Account to—

•

address listed on Page 1, Section B, Item 7, complete

If your mailing address is the same as the business

the mailing address in this section. You may include a

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

P.O. Box here.

7, check the box and skip questions 51 and 52.

•

If you wish the withholding returns and correspondence

59.

County—If mailing address is in Kentucky, enter county

be sent somewhere other than the location address

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

listed on Page 1, Section B, Item 7, complete the mail-

ing address in this section. You may include a P.O.

60.

Mailing Address Telephone—Enter the telephone num-

Box here.

ber for the listed mailing address; include area code.

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

Form 10a100-I - Instructions For Kentucky Tax Registration Application Page 3

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