Kentucky One Stop Frequently Asked Questions

Version 1.8, June 2020

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General Questions

  • Who needs to register their business?
  • In most cases, all businesses in Kentucky are required by law to register with the Office of the Secretary of the State, the Department of Revenue, the Office of Employment Training, the Internal Revenue Service and with local municipalities to obtain business licenses and permits. Certain types of businesses need special licenses and permits in order to operate, e.g., insurance agents, contractors, doctors and dry cleaners, etc.
  • What do I need to get started?
  • To begin, you will need the following information:
    • The business structure / entity type.
    • The proposed name of the business.
    • The contact information for business representatives.
    • The contact information for the registered agent and registered office address.
    • The business' principal office address.
    • A brief description of the business purpose for domestic nonprofit corporation and nonprofit limited liability company.
    • Valid email address where confirmations will be sent.
    • A form of payment (Credit Card or Prepaid Account, http://www.sos.ky.gov/business/filings/accounts/.
  • What is the difference between the business entity types?
    • Domestic Limited Liability: Domestic Limited Liability A limited liability company is an unincorporated business organization formed by filing Articles of Organization with the Secretary of State in accordance with KRS 275.015 and 14A. A limited liability company may be managed by members or managers.
    • Domestic Nonprofit Limited Liability: A nonprofit limited liability company is an unincorporated business organization formed by filing Articles of Organization with the Office of the Secretary of State in accordance with KRS 275.015 and 14A. A limited liability company may be managed by members or managers and is required to identify a purpose in accordance to KRS 273 and KRS 14.
    • Domestic Professional Limited Liability: "Professional limited liability company" means a limited liability company organized under this chapter or the laws of another state or foreign country for purposes that include, but are not limited to, the providing of one (1) or more professional services. Except as otherwise expressly provided in KRS 275 and KRS 14A, all provisions of this chapter governing limited liability companies shall be applicable to professional limited liability companies.
    • Domestic Corporation: A corporation is a business organization that is separate and apart from its owners in accordance with KRS 271B KRS 14A. A corporation has the same powers as an individual to do all things necessary to carry out its business. A board of directors manages the corporation and officers are responsible for the daily operations of the corporation. Shareholders are not personally responsible for the debts of the corporation. A corporation is formed by filing Articles of Incorporation with the Office of the Secretary of State.
    • Domestic Nonprofit Corporations: “Corporation or “domestic corporation” means a nonprofit corporation subject to the provisions of KRS 273.163 to 273.387 and KRS 14A, except a foreign corporation; “Nonprofit corporation” means a corporation no part of the income or profit of which” is distributable to its members, directors or officers.
    • Domestic Professional Corporation: One (1) or more individuals, each of whom is licensed to render the same professional service or who are licensed to render related professional services such that applicable licensing laws and regulations would not prohibit the practice of such multiple professional services through a single business partnership, may incorporate and form a professional service corporation by filing articles of incorporation in the Office of the Secretary of State. Such articles of incorporation shall meet the requirements of KRS Chapter 271B and KRS Chapter 274.
    • Statement of Qualification: “Limited liability partnership” means a partnership that has filed a statement of qualification under KRS 362.1-1001 and KRS 14A and does not have a similar statement of effect in any other jurisdiction.
    • Certificate of Limited Partnership: A limited partnership is an association of two or more persons with one or more limited partners and one or more general partners. KRS 362.2-102. Limited partners are not personally responsible for the debts of the limited partnership unless they participate in management of the partnership. KRS 362.2.303.
    • Foreign Corporation: A foreign corporation transacting business in Kentucky does not file Articles of Incorporation, but must obtain a Certificate of Authority from the Secretary of State by filing an Application for Certificate of Authority with a filing fee. KRS 14A. The foreign corporation must use an available name in order to obtain its certificate. If its name is unavailable, it must adopt a fictitious name for use in Kentucky. KRS 14A.
    • Foreign Non-Profit Corporation: A foreign non-profit corporation transacting business in Kentucky does not file Articles of Incorporation, but must obtain a Certificate of Authority from the Secretary of State by filing an Application for Certificate of Authority with a filing fee. KRS 14A The foreign non-profit corporation must use an available name in order to obtain its certificate. If its name is unavailable, it must adopt a fictitious name for use in Kentucky. KRS 14A.
    • Foreign Professional Corporation: A foreign professional service corporation is entitled to procure a certificate of authority only if the corporation is organized for purposes for which a professional service corporation under KRS Chapter 274 may be organized and all the shareholders, not less than one-half of the directors and all the officers other than the secretary and treasurer are qualified persons. KRS 274-275. No foreign professional service corporation is required to obtain a certificate of authority unless it maintains an office in this state for the conduct of business. KRS 274-245 (2).
    • Foreign Limited Liability Company: A foreign limited liability company transacting business in Kentucky does not file Articles of Incorporation, but must obtain a Certificate of Authority from the Secretary of State by filing an Application for Certificate of Authority with a filing fee. KRS 14A The foreign limited liability company must use an available name in order to obtain its certificate. If its name is unavailable, it must adopt a fictitious name for use in Kentucky. KRS 14A.
    • Foreign Non-Profit Limited Liability Company: A foreign non-profit corporation transacting business in Kentucky does not file Articles of Incorporation, but must obtain a Certificate of Authority from the Secretary of State by filing an Application for Certificate of Authority with a filing fee. KRS 14A The foreign non-profit corporation must use an available name in order to obtain its certificate. If its name is unavailable, it must adopt a fictitious name for use in Kentucky. KRS 14A.
  • How can I remove my access to a business on the One Stop dashboard?
  • Please contact the “One Stop Business Administrator” of the business, to request removal of your access. If that is not an option, please contact Department of Revenue One Stop help line for further assistance at (502) 564-5053, Monday through Friday between the hours of 8:00 a.m. and 5:00 p.m., Eastern Time.

Questions re Business Registration with Secretary of State

  • What does "inactive" status mean on a name search?
  • Names with "inactive" status indicate a business that is in "good standing" or "bad standing." A company with "inactive and bad standing" means that the company did not file an annual report for the year and/or the registered agent was removed and a new one has not been listed.
  • How do I file drafted documents?
  • The One Stop Business Portal system allows drafted documents to be uploaded. Check to be sure that the uploaded documents have been signed by the registered agent and any other necessary parties. If these documents are not signed, your registration will be denied. When uploading a document to the system it requires the document to be a tiff or pdf file.
  • How long does it take for my filing to be reviewed?
  • Upon submission, the articles are reviewed by the Office of the Secretary of State to ensure that all of the filing requirements are met and that your business name is available for use. By state law, the Office of the Secretary of State has up to 5 business days to complete this review; however, please be aware that the average turnaround time is 1 business day to complete. Application reviews occur only during regular office hours. This review is expected to take 1 business day to complete.
  • Can I stop and come back at a later date?
  • Yes, as long as the filer is returning within the allotted 30 days. In order to continue a registration, log into the One Stop Business Portal system and select "In Progress" business from the grid. Continue until you receive confirmation of a successful submission with the Office of the Secretary of State.
  • How do I correct a typographical error?
  • To correct an error on a filing that has been submitted is to file Articles of Correction with the Office of the Secretary of State. Currently, this service is not available online so the filing must be completed by mail or in person.
  • Can I cancel an order once it has been submitted?
  • No. Once a filing has been made, the only means for it to be cancelled is through Articles of Dissolution. Currently, this service is not available online so the filing must be completed by mail or in person. Yes, you can after submission by filing articles of dissolution.
  • How much does it cost to file a document?
  • Business fees typically consist of a filing fee with the Office of the Secretary of State. In some instances a business will also be required to pay additional licensing and permitting fees depending on business activities. Once the filed document is approved these fees are non-refundable and vary depending on specific activities. These fees can be paid with a credit card or Pre-paid account. For additional filing fee information, please view the fee schedule.
  • How do I know how many shares I should have for my business entity?
  • Profit corporations are required to have a minimum of one share. Choosing the right amount of shares for your business is very important; therefore, you may wish to consult an attorney or a tax professional to discuss the implications of your choice. This online filing service is not intended to substitute or replace the advice of legal or professional counsel.
  • Credit Card Security?
  • All credit card transactions are conducted through SSL(Https://) and are processed securely.
  • What is the difference between an annual report and a corporation's report to stockholders?
    • The Commonwealth requires every business to file an annual report, which merely updates company information, including its address, members, managers, partners and officers. It does not require the disclosure of any financial information.
    • The United States Securities and Exchange Commission requires publicly traded companies to file an annual report known as a 10-K, which requires a general overview of the company's operations and a complete financial statement, including income statement, balance sheet, statement of cash flow and changes in owners' equity.
    • For private companies, no SEC regulations require this type of disclosure, although most private companies do provide such information to parties of interest.
  • What is a member or manager?
  • "Manager" or "managers" means, with respect to a limited liability company that has set forth in its articles of organization that it is to be managed by managers, the person or persons designated in accordance with KRS 275.165; "Member" or "members" means a person or persons who have been admitted to membership in a limited liability company as provided in KRS 275.275 and who have not ceased to be members as provided in KRS 275.280.
  • What is the role of the principal office?
  • "Principal office" means the office in or out of this state, so designated in writing to the Office of the Secretary of State, where the principal executive offices of a domestic or foreign corporation are located. This is the mailing address the annual report will be mailed each year.
  • How do I file additional articles?
  • The One Stop Business Portal system allows drafted articles to be uploaded. Check to be sure that the uploaded documents have been signed by the registered agent and any other necessary parties. If these documents are not signed, your registration will be denied. When uploading a document to the system it requires the document to be a tiff or pdf file.

Questions re Tax Registration with Department of Revenue

  • What is the purpose of the Kentucky Tax Registration Application?
  • This application is used to apply for any of the following: Employer’s Withholding Tax Account, Sales and Use Tax Account/Permit, Transient Room Tax Account, Motor Vehicle Tire Fee Account, Commercial Mobile Radio Service Prepaid Service Charge Account, Telecommunications Tax Account, Utility Gross Receipts License Tax Account, Consumer’s Use Tax Account, Coal Severance and Processing Tax Account, Coal Seller/Purchaser Certificate ID Number, Corporation Income Tax Account, or Limited Liability Entity Tax Account, Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account and Cigarette/Tobacco Licenses.
  • I already have tax accounts, how do I update my account information?
    • You may update the business’ Doing Business As (DBA) name and accounting period, change tax account mailing addresses and phone numbers, as well as manage responsible party information for the following taxes through the Kentucky Business One Stop Portal: Employer’s Withholding Tax, Sales and Use Tax, Transient Room Tax, Motor Vehicle Tire Fee, Commercial Mobile Radio Service Prepaid Service Charge, Consumer’s Use Tax, Corporation Income Tax, Limited Liability Entity Tax, Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account.
    • For updates to all other taxes or to make updates to the sales tax location/branch information you must complete Form 10A104, Update or Cancellation of Kentucky Tax Account(s). You can mail the form to: Department of Revenue, P. O. Box 299 Station # 20A, Frankfort KY 40601 or email the form to DOR.WEBResponseDataIntegrity@ky.gov.
  • When should I file my application/license renewal?
  • You are required to complete the application and file it with the Kentucky Department of Revenue, at least 30 days before engaging in an activity that requires the establishment of the following:
    • Employer’s Withholding Tax Account (KRS 141.310).
    • Utility Gross Receipts License Tax Account (KRS 160.613).
    • Sales and Use Tax Account (KRS 139.200, 139.240).
    • Telecommunications Tax Account (KRS 136.604 and 136.616).
    • Transient Room Tax Account (KRS 142.400).
    • Coal Severance and Processing Tax Account (KRS 143.020).
    • Motor Vehicle Tire Fee Account (KRS 224.50-868).
    • Coal Seller/Purchaser Certificate ID Number (KRS 143.037).
    • Consumer’s Use Tax Account (KRS 139.310).
    • Commercial Mobile Radio Service Prepaid Service Charge (KRS 65.7634).
    • Cigarette/Tobacco Licenses (KRS 138.195).
    • Corporations and Limited Liability Entities must complete the application to establish a Corporation Income Tax Account and/or a Limited Liability Entity Tax Account (KRS 141.040, 141.0401)
    • If you are Kentucky formed then your application should be filed within 30 days of formation with the Kentucky Secretary of State’s Office
    • If you are formed out-of-state and you have obtained a Certificate of Authority to transact business in Kentucky from the Kentucky Secretary of State then your application should be filed within 30 days of obtaining a certificate of authority, provided that you are treated as doing business in Kentucky under KRS Chapter 141
    • If you are formed out-of-state and you have NOT obtained a Certificate of Authority to transact business in Kentucky from the Kentucky Secretary of State then your application should be filed within 30 days of first engaging in activities that result in you being treated as doing business in Kentucky under KRS Chapter 141.
    • Pass-Through Entities must complete the application to establish a Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account (KRS 141.206) within 30 days of obtaining a Kentucky non-resident individual or corporate partner, member, or shareholder.
  • Why can’t I see all tax account types that apply to my business?
  • Depending on the product or service your business provides there may be other state taxes that apply to your business. Most of these require that you file a special application/registration. Examples of these other miscellaneous accounts are minerals or natural gas severance taxes, motor fuels taxes, bank franchise tax, dealer loaner/rental vehicle tax, purchase exemption, etc. Applications for these and other miscellaneous tax accounts must be filed via paper. Visit the Department of Revenue for more information.
  • How long will it take for my account to be assigned?
  • Online applications will be processed to provide account numbers immediately online, unless work-listed for Department of Revenue to review. You will be notified if your application is under review. Barring seasonal workload increases, Revenue reviews should be completed within 2 to 3 business days. If work-listed you may be contacted by phone or e-mail for further information.
  • How do I change my Tax mailing addresses or other tax related information?
  • You may change the mailing address for the following tax accounts through the Kentucky Business One Stop Portal: Employer’s Withholding Tax, Sales and Use Tax, Transient Room Tax, Motor Vehicle Tire Fee, Commercial Mobile Radio Service Prepaid Service Charge, Consumer’s Use Tax, Corporation Income Tax, Limited Liability Entity Tax, and Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account, and Cigarette/Tobacco Licenses.
    • For all other taxes, you must complete form 10A104, Update or Cancellation of Kentucky Tax Account(s). You can mail the form to: Department of Revenue, P. O. Box 299 Station # 20A, Frankfort KY 40601 or email the form to DOR.WEBResponseDataIntegrity@ky.gov.
  • For which tax accounts/licenses can I apply?
    • Employer's Withholding Tax
    • Sales and Use Tax
    • Transient Room Tax
    • Motor Vehicle Tire Fee
    • Commercial Mobile Radio Service Prepaid Service Charge
    • Consumer's Use Tax
    • Corporation Income Tax
    • Limited Liability Entity Tax (LLE)
    • Utility Gross Receipts License Tax
    • Telecommunications Tax
    • Coal Severance and Processing Tax
    • Coal Seller/Purchaser Certificate ID Number
    • Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account
    • Cigarette/Tobacco Licenses
  • Who can register for tax accounts/licenses online?
  • New businesses can apply online with the Kentucky Department of Revenue, as well as the Kentucky Secretary of State’s Office, using the Kentucky Business One Stop Portal.
    • If you are an existing business that already has tax account numbers, you may apply for additional accounts for the following taxes using the Kentucky Business One Stop Portal: Employer’s Withholding Tax, Sales and Use Tax, Transient Room Tax, Motor Vehicle Tire Fee, Commercial Mobile Radio Service Prepaid Service Charge, Consumer’s Use Tax, Corporation Income Tax, Limited Liability Entity Tax, Utility Gross Receipts License Tax, Telecommunications Tax, Coal Severance and Processing Tax, Coal Seller/Purchaser Certificate ID Number and Kentucky Nonresident Income Tax Withholding on Distributive Share Income Tax Account, and Cigarette/Tobacco licenses.
  • How do I nominate another One Stop Business Administrator if my current One Stop Business Administrator is unable or unwilling to fulfill that function?
  • If you have the CBI and legal business name (either from your initial registration through One Stop or from the letter sent to you by the Commonwealth), you may use the Link My Business functionality available on the One Stop Dashboard to nominate yourself or another individual as One Stop Business Administrator.
    • If that is not an option, you may submit a notarized statement signed by a responsible party of the company (that is, the President, CEO, Partner, or Owner). The statement must include the following information: Legal Business Name, Commonwealth Business Identifier (CBI), Federal Identification Number (if one exists), the full name and e-mail address of the individual you want to make the One Stop Business Administrator, and a statement granting this individual the Business Administrator security role.
    • Please send the statement to:
    • ATTN: Taxpayer Registration - One Stop Business Portal
    • Kentucky Department of Revenue
    • P. O. Box 299, Station 20
    • Frankfort, KY 40601