Kentucky economic-nexus threshold

Compiled as of 2026-08-16. This page restates the table row. It is not Kentucky’s determination and not tax advice.

Dollar threshold

$100,000

Transaction test

None in this compilation

Do marketplace sales count toward the individual seller’s threshold?

Yes

Includable sales basis

gross

Measurement period

current_or_previous_calendar_year

Compilation note

200-transaction test repealed 2026-08-01 (Avalara 2026-08-03). TaxCloud Jun 7 still listed 'or 200'.

Sources

• Sales Tax Nexus by State Chart 2026
• States eliminating economic nexus transaction thresholds
• Economic Nexus State by State Chart (as of 8/1/2026)

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