{ "batch": "599-kentucky-required-paperwork-and-licenses", "articles": [ { "id": "learn_r599_kentucky_required_paperwork_and_licenses_ky_krs_anchor", "category": "Business", "title": "[Unverified - being checked] Kentucky Revised Statutes: statutory code index", "summary": "[Unverified - being checked] Kentucky's statutes are published on the official Legislative Research Commission site at apps.legislature.ky.gov/law/statutes/ under the title 'Kentucky Revised Statutes', which includes enactments through the 2026 Regular Session.", "body": "Kentucky's statutes are published on the official Legislative Research Commission site at apps.legislature.ky.gov/law/statutes/ under the title 'Kentucky Revised Statutes', which includes enactments through the 2026 Regular Session.\n\nWhat Kentucky Legislative Research Commission actually says:\n\n“Kentucky Revised Statutes\n\n*Includes enactments through the 2026 Regular Session*”\n\nNote: Anchor record. The page heading 'Kentucky Revised Statutes' and the note about the 2026 Regular Session are the verbatim evidence. The KRS database was last updated on 10/16/2026 per the page.", "source_type": "official", "source_link": "https://apps.legislature.ky.gov/law/statutes/", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kentucky Legislative Research Commission", "evidence_quote": "Kentucky Revised Statutes\n\n*Includes enactments through the 2026 Regular Session*", "volatility": "low", "from_batch": "599-kentucky-required-paperwork-and-licenses", "subject": "Kentucky Revised Statutes", "topic": "statutory code index", "applies_to_country": "us", "applies_to_scope": "Kentucky state law", "tags": { "lane": "any", "stage": "any", "region": [ "us-ky" ], "platform": "any", "topic": [ "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r599_kentucky_required_paperwork_and_licenses_ky_sos_annual_report", "category": "Business", "title": "Kentucky Secretary of State: business entity registration", "summary": "Kentucky Secretary of State requires all entities transacting business in Kentucky to file an annual report by June 30 each year after formation, with non-filing resulting in bad standing and potential administrative dissolution or revocation of authority to do business.", "body": "Kentucky Secretary of State requires all entities transacting business in Kentucky to file an annual report by June 30 each year after formation, with non-filing resulting in bad standing and potential administrative dissolution or revocation of authority to do business.\n\nWhat Kentucky Secretary of State actually says:\n\n“All entities transacting business in Kentucky must file an annual report by June 30 of each year after the year they are formed. Failure to file the annual report by June 30 will result in the entity being listed in bad standing with this office and could lead to administrative dissolution or revocation of authority to do business in Kentucky.”\n\nNote: Governing statute: KRS Chapter 14A (Kentucky Business Entity Filing Act). Annual report fee ($15.00) and reinstatement penalty ($100.00) are on the separate SOS Fees page. Sole proprietorships and general partnerships contact county clerk instead (per DOR registration page).", "source_type": "official", "source_link": "https://sos.ky.gov/bus/business-filings/Pages/default.aspx", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kentucky Secretary of State", "evidence_quote": "All entities transacting business in Kentucky must file an annual report by June 30 of each year after the year they are formed. Failure to file the annual report by June 30 will result in the entity being listed in bad standing with this office and could lead to administrative dissolution or revocation of authority to do business in Kentucky.", "volatility": "low", "from_batch": "599-kentucky-required-paperwork-and-licenses", "subject": "Kentucky Secretary of State", "topic": "business entity registration", "applies_to_country": "*", "applies_to_scope": "Kentucky statewide requirement", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ky" ], "platform": "any", "topic": [ "access.signup", "money.payout" ], "explicitness": "any" } }, { "id": "learn_r599_kentucky_required_paperwork_and_licenses_ky_sos_annual_report_fee", "category": "Business", "title": "Kentucky Secretary of State: business entity registration", "summary": "Kentucky Secretary of State charges a $15.00 annual report fee for domestic limited liability companies and domestic corporations, with a $100.00 reinstatement penalty after administrative dissolution.", "body": "Kentucky Secretary of State charges a $15.00 annual report fee for domestic limited liability companies and domestic corporations, with a $100.00 reinstatement penalty after administrative dissolution.\n\nWhat Kentucky Secretary of State actually says:\n\n“Annual Report: $15.00”\n\nNote: The $15.00 annual report fee and $100.00 reinstatement penalty appear under both Domestic Corporations and Domestic Limited Liability Company sections of the SOS Fees page. KRS 136.060 also establishes corporate organization tax for profit entities based on authorized shares.", "source_type": "official", "source_link": "https://sos.ky.gov/bus/business-filings/Pages/Fees.aspx", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kentucky Secretary of State", "evidence_quote": "Annual Report: $15.00", "volatility": "low", "from_batch": "599-kentucky-required-paperwork-and-licenses", "subject": "Kentucky Secretary of State", "topic": "business entity registration", "applies_to_country": "*", "applies_to_scope": "Kentucky statewide requirement", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ky" ], "platform": "any", "topic": [ "money.fees", "money.payout" ], "explicitness": "any" } }, { "id": "learn_r599_kentucky_required_paperwork_and_licenses_ky_sos_dba_requirement", "category": "Business", "title": "Kentucky Secretary of State: DBA or assumed name filing", "summary": "Kentucky Secretary of State requires filing a certificate of assumed name (DBA) if transacting business using any name other than the exact legal name of the business entity.", "body": "Kentucky Secretary of State requires filing a certificate of assumed name (DBA) if transacting business using any name other than the exact legal name of the business entity.\n\nWhat Kentucky Secretary of State actually says:\n\n“File a certificate of assumed name (DBA) if you plan to transact business using any name other than the exact legal name of your business entity”\n\nNote: The form name is confirmed on the SOS Fees page under 'Other Filing Fees - $20.00'. Renewal cycle and late-filing penalty for DBA not stated on pages opened.", "source_type": "official", "source_link": "https://sos.ky.gov/bus/business-filings/Pages/default.aspx", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kentucky Secretary of State", "evidence_quote": "File a certificate of assumed name (DBA) if you plan to transact business using any name other than the exact legal name of your business entity", "volatility": "low", "from_batch": "599-kentucky-required-paperwork-and-licenses", "subject": "Kentucky Secretary of State", "topic": "DBA or assumed name filing", "applies_to_country": "*", "applies_to_scope": "Kentucky statewide requirement", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ky" ], "platform": "any", "topic": [ "access.signup" ], "explicitness": "any" } }, { "id": "learn_r599_kentucky_required_paperwork_and_licenses_ky_sos_dba_fee", "category": "Business", "title": "Kentucky Secretary of State: DBA or assumed name filing", "summary": "Kentucky Secretary of State charges $20.00 for a Certificate of Assumed Name, listed under Other Filing Fees.", "body": "Kentucky Secretary of State charges $20.00 for a Certificate of Assumed Name, listed under Other Filing Fees.\n\nWhat Kentucky Secretary of State actually says:\n\n“Other Filing Fees - $20.00 Certificate of Assumed Name”\n\nNote: Also listed under Other Filing Fees - $20.00: Amended Certificate of Assumed Name, Withdrawal Certificate of Assumed Name, Renewal Certificate of Assumed Name. No renewal cycle or late penalty stated for DBA on pages opened.", "source_type": "official", "source_link": "https://sos.ky.gov/bus/business-filings/Pages/Fees.aspx", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kentucky Secretary of State", "evidence_quote": "Other Filing Fees - $20.00 Certificate of Assumed Name", "volatility": "low", "from_batch": "599-kentucky-required-paperwork-and-licenses", "subject": "Kentucky Secretary of State", "topic": "DBA or assumed name filing", "applies_to_country": "*", "applies_to_scope": "Kentucky statewide requirement", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ky" ], "platform": "any", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r599_kentucky_required_paperwork_and_licenses_ky_dor_sales_tax_permit", "category": "Business", "title": "Kentucky Department of Revenue: sales tax permit", "summary": "Kentucky Department of Revenue imposes sales and use tax at 6 percent of gross receipts or purchase price, with laws located in KRS Chapter 139; businesses register for tax accounts via MyTaxes.ky.gov or Form 10A100.", "body": "Kentucky Department of Revenue imposes sales and use tax at 6 percent of gross receipts or purchase price, with laws located in KRS Chapter 139; businesses register for tax accounts via MyTaxes.ky.gov or Form 10A100.\n\nWhat Kentucky Department of Revenue actually says:\n\n“Kentucky Sales and Use Tax is imposed at the rate of 6 percent of gross receipts or purchase price. There are no local sales and use taxes in Kentucky. Sales and Use Tax Laws are located in Kentucky Revised Statutes Chapter 139”\n\nNote: Remote retailers with 200+ sales or $100,000+ gross receipts into Kentucky must register (HB 487, effective July 1, 2018). Sales tax permit fee amount, renewal cycle, and late-filing penalty not stated on pages opened.", "source_type": "official", "source_link": "https://revenue.ky.gov/Business/Sales-Use-Tax/Pages/default.aspx", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kentucky Department of Revenue", "evidence_quote": "Kentucky Sales and Use Tax is imposed at the rate of 6 percent of gross receipts or purchase price. There are no local sales and use taxes in Kentucky. Sales and Use Tax Laws are located in Kentucky Revised Statutes Chapter 139", "volatility": "low", "from_batch": "599-kentucky-required-paperwork-and-licenses", "subject": "Kentucky Department of Revenue", "topic": "sales tax permit", "applies_to_country": "*", "applies_to_scope": "Kentucky statewide requirement", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ky" ], "platform": "any", "topic": [ "money.fees", "money.payout" ], "explicitness": "any" } }, { "id": "learn_r599_kentucky_required_paperwork_and_licenses_ky_state_business_license", "category": "Business", "title": "Kentucky Commonwealth: state business license mandate", "summary": "Kentucky does not have a statewide business license that applies to all businesses, but certain types of businesses are required to have a special license or permit to legally operate their business.", "body": "Kentucky does not have a statewide business license that applies to all businesses, but certain types of businesses are required to have a special license or permit to legally operate their business.\n\nWhat Kentucky Business One Stop Portal actually says:\n\n“Kentucky does not have a statewide business license that applies to all businesses, but certain types of businesses are required to have a special license or permit to legally operate their business. In some cases, more than one license may be required.”\n\nNote: Confirmed also on kentucky.gov Business page: 'Kentucky does not have a statewide business license that applies to all businesses.' Occupational licenses/permits are managed by various agencies including the Kentucky Department of Professional Licensing (dpl.ky.gov).", "source_type": "official", "source_link": "http://onestop.ky.gov/start/Pages/occupational.aspx", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kentucky Business One Stop Portal", "evidence_quote": "Kentucky does not have a statewide business license that applies to all businesses, but certain types of businesses are required to have a special license or permit to legally operate their business. In some cases, more than one license may be required.", "volatility": "low", "from_batch": "599-kentucky-required-paperwork-and-licenses", "subject": "Kentucky Commonwealth", "topic": "state business license mandate", "applies_to_country": "*", "applies_to_scope": "Kentucky statewide finding", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ky" ], "platform": "any", "topic": [ "access.signup" ], "explicitness": "any" } }, { "id": "learn_r599_kentucky_required_paperwork_and_licenses_ky_dor_business_registration", "category": "Business", "title": "Kentucky Department of Revenue: business registration", "summary": "Kentucky Department of Revenue requires businesses to register for tax accounts via MyTaxes.ky.gov or paper Form 10A100, with sole proprietorships and general partnerships contacting the county clerk where the business is located.", "body": "Kentucky Department of Revenue requires businesses to register for tax accounts via MyTaxes.ky.gov or paper Form 10A100, with sole proprietorships and general partnerships contacting the county clerk where the business is located.\n\nWhat Kentucky Department of Revenue actually says:\n\n“Sole Proprietorships and General Partnerships should contact the County Clerk where the business is located. All other business structures should register with the Kentucky Secretary of State and apply for tax accounts at MyTaxes.ky.gov.”\n\nNote: FEIN from IRS is encouraged but not always required federally. Many cities and counties require local business licenses and/or occupational taxes. Name changes must be filed first with Kentucky Secretary of State.", "source_type": "official", "source_link": "https://revenue.ky.gov/Business/Pages/Register-Business.aspx", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kentucky Department of Revenue", "evidence_quote": "Sole Proprietorships and General Partnerships should contact the County Clerk where the business is located. All other business structures should register with the Kentucky Secretary of State and apply for tax accounts at MyTaxes.ky.gov.", "volatility": "low", "from_batch": "599-kentucky-required-paperwork-and-licenses", "subject": "Kentucky Department of Revenue", "topic": "business registration", "applies_to_country": "*", "applies_to_scope": "Kentucky statewide requirement", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ky" ], "platform": "any", "topic": [ "access.signup" ], "explicitness": "any" } }, { "id": "learn_r599_kentucky_required_paperwork_and_licenses_ky_sos_entity_formation", "category": "Business", "title": "Kentucky Secretary of State: business entity registration", "summary": "Kentucky Secretary of State governs business entity formation under KRS Chapter 14A (Kentucky Business Entity Filing Act), with filing fees varying by entity type including $40.00 for Articles of Organization (LLC) and Articles of Incorporation (profit corporation).", "body": "Kentucky Secretary of State governs business entity formation under KRS Chapter 14A (Kentucky Business Entity Filing Act), with filing fees varying by entity type including $40.00 for Articles of Organization (LLC) and Articles of Incorporation (profit corporation).\n\nWhat Kentucky Secretary of State actually says:\n\n“If you decide to form an entity, you can complete most filings online through this website. You can check the availability of a name through an online search, in writing, or by phone at (502) 564-3490.”\n\nNote: Formation fees: LLC Articles of Organization $40.00; profit corporation Articles of Incorporation $40.00 plus organization tax under KRS 136.060; nonprofit corporation Articles of Incorporation $8.00. Foreign entity Certificate of Authority $90.00.", "source_type": "official", "source_link": "https://sos.ky.gov/bus/business-filings/Pages/default.aspx", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kentucky Secretary of State", "evidence_quote": "If you decide to form an entity, you can complete most filings online through this website. You can check the availability of a name through an online search, in writing, or by phone at (502) 564-3490.", "volatility": "low", "from_batch": "599-kentucky-required-paperwork-and-licenses", "subject": "Kentucky Secretary of State", "topic": "business entity registration", "applies_to_country": "*", "applies_to_scope": "Kentucky statewide requirement", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ky" ], "platform": "any", "topic": [ "access.signup", "money.fees" ], "explicitness": "any" } } ] }