Who Needs a Wholesale License in Kentucky?
If you have a retail business in Kentucky, you probably need one of these seller’s permits. Any business that sells, rents, or leases tangible or digital property in the state falls under this requirement.
Tangible property – This means practically anything you can see, feel, or measure. Includes gas, water, steam, electricity, and computer software.
Digital property – Basically most kinds of electronically transmitted products, including digital newspapers, digital photos, and video games. (Satellite radio programming is exempt.)
In addition, remote sellers are required to obtain a seller’s permit in Kentucky if either of the following conditions apply:
- They have 200 or more sales to Kentucky customers.
- They generate $100,000 or more in gross sales to Kentucky customers.
Businesses that operate at antique shows and flea markets, or sell admissions to events, are also required to have a reseller permit in Kentucky.