Kentucky Business One Stop

Commonwealth of Kentucky

Kentucky Business One Stop

Register My Business

Release 3.2 June 2020

Kentucky Business One Stop 2020

Contents

1 Register My Business............................................................................6

1.1 Business Formation ........................................................................................... 6

2 Business Registration............................................................................9

2.1 Online Business Registration ............................................................................. 9

2.1.1 Disclaimer.............................................................................................................................. 9 2.1.2 Registration Contact Information......................................................................................... 10 2.1.3 Business Formation............................................................................................................. 11 2.1.4 Business Name Search....................................................................................................... 11 2.1.5 Add a Registered Agent ...................................................................................................... 19 2.1.6 Principal Office Address / Office of the CEO ...................................................................... 22 2.1.7 Business Information........................................................................................................... 24 2.1.8 Add a Business Representative .......................................................................................... 33 2.1.9 Delayed Effective Date........................................................................................................ 36 2.1.10 Business Administrators...................................................................................................... 37 2.1.11 Electronic Signatures .......................................................................................................... 38 2.1.12 Registration Summary......................................................................................................... 38

2.2 Upload Articles or Certificates of Authority ....................................................... 40

2.2.1 Upload Articles or Certificates of Authority ......................................................................... 41

2.3 Pay Application Fee ......................................................................................... 43

2.3.1 Payment Summary.............................................................................................................. 43 2.3.2 Prepaid Account .................................................................................................................. 44 2.3.3 Credit Card .......................................................................................................................... 45

2.4 Complete Business Registration ...................................................................... 47

2.4.1 Registration Complete......................................................................................................... 47 2.4.2 Registration Emails ............................................................................................................. 49 2.4.3 Access Granted Emails ....................................................................................................... 49

3 Tax Registration .................................................................................. 51

3.1 Welcome .......................................................................................................... 52 3.2 List of Tax Accounts/Licenses.......................................................................... 53 3.3 Tax Correspondence Information..................................................................... 53 3.4 Registration Contact Information ...................................................................... 54

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Kentucky Business One Stop 2020

3.5 Business Details............................................................................................... 55

3.5.1 Not Previously Registered................................................................................................... 55 3.5.2 Previously Registered ......................................................................................................... 57

3.6 Primary Business Location............................................................................... 58

3.6.1 Submission Id...................................................................................................................... 60

3.7 Accounting Period ............................................................................................ 60 3.8 Federal Tax Information ................................................................................... 61 3.9 Additional Information ...................................................................................... 62 3.10 North American Industry Classification System Code ...................................... 62 3.11 Add a Responsible Party.................................................................................. 63

3.11.1 Only Individuals Allowed for Certain Business Structures .................................................. 63 3.11.2 Businesses or Individuals May be Allowed ......................................................................... 64 3.11.3 Individual as Responsible Party .......................................................................................... 64 3.11.4 Business as Responsible Party........................................................................................... 65 3.11.5 All Responsible Parties Added ............................................................................................ 66

3.12 Employer's Withholding Tax............................................................................. 67

3.12.1 Questions ............................................................................................................................ 67 3.12.2 Paymaster/Pay Agent ......................................................................................................... 69 3.12.3 Additional Information ......................................................................................................... 69

3.13 Sales and Use Tax ........................................................................................... 71

3.13.1 Questions #1 ....................................................................................................................... 71 3.13.2 Questions #2 ....................................................................................................................... 72 3.13.3 Questions #3 ....................................................................................................................... 74 3.13.4 Questions #4 ....................................................................................................................... 77 3.13.5 Questions #5 ....................................................................................................................... 79 3.13.6 Questions #6 (Coal Tax) ..................................................................................................... 81 3.13.7 Additional Information ......................................................................................................... 82

3.14 Utility Gross Receipts License Tax................................................................... 85 3.15 Telecommunications Tax ................................................................................. 86 3.16 Coal Tax........................................................................................................... 87 3.17 Consumer's Use Tax........................................................................................ 88

3.17.1 Questions ............................................................................................................................ 88 3.17.2 Address for Returns ............................................................................................................ 89

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Kentucky Business One Stop 2020

3.18 Corporation Income/Limited Liability Entity Tax ............................................... 90

3.18.1 Questions #1 ....................................................................................................................... 90 3.18.2 Questions #2 ....................................................................................................................... 91 3.18.3 Questions #3 ....................................................................................................................... 92 3.18.4 Questions #4 ....................................................................................................................... 93 3.18.5 Questions #5 ....................................................................................................................... 94 3.18.6 Additional Information ......................................................................................................... 94

3.19 Kentucky Nonresident Income Tax Withholding on Distributive Share Income 95

3.19.1 Questions #1 ....................................................................................................................... 95 3.19.2 Questions #2 ....................................................................................................................... 97 3.19.3 Additional Information ......................................................................................................... 98

3.20 Tobacco Tax .................................................................................................... 99

3.20.1 Questions #1 ....................................................................................................................... 99 3.20.2 Questions #2 ..................................................................................................................... 100 3.20.3 Questions #3 ..................................................................................................................... 101 3.20.4 Questions #4 ..................................................................................................................... 101 3.20.5 Questions #5 ..................................................................................................................... 102 3.20.6 Questions #6 ..................................................................................................................... 103 3.20.7 Questions #7 ..................................................................................................................... 104 3.20.8 Questions #8 ..................................................................................................................... 105 3.20.9 Additional Information for Licensing .................................................................................. 106 3.20.10 Conviction Disclosure.................................................................................................... 107

3.21 Business Administrators................................................................................. 107 3.22 Electronic Consent ......................................................................................... 109 3.23 Tax Account Registration Summary ............................................................... 109 3.24 Registration Complete.................................................................................... 112 3.25 Tax Registration Confirmation Messages and Emails .................................... 113

3.25.1 Tax Registration Approved Message ................................................................................ 113 3.25.2 No Tax Accounts Assigned Message ............................................................................... 113 3.25.3 Tax Registration Denied Email.......................................................................................... 113

3.26 Access Granted Emails .................................................................................. 113 3.27 Tobacco Tax Registration Messages and Status ........................................... 114

3.27.1 Tax Registration with Tobacco Tax Message ................................................................... 114 3.27.2 Tobacco Tax Registration Awaiting Approval Status ........................................................ 114

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Kentucky Business One Stop 2020

3.27.3 Tobacco Tax Ready to Pay Message ............................................................................... 115 3.27.4 Tobacco Tax Pending Payment Status............................................................................. 115 3.27.5 Tobacco Tax Denied Message ......................................................................................... 115

3.28 Pay Application Fee ....................................................................................... 116

3.28.1 3.28.2 3.28.3

Business Demographic Information .................................................................................. 116 Taxpayer Information ........................................................................................................ 117 Credit Card ........................................................................................................................ 117

3.29 Complete Tobacco Tax Registration .............................................................. 121

3.29.1 Registration Complete....................................................................................................... 121

4 Appendixes ....................................................................................... 122

4.1 Appendix A: Business Structures/Entity Types .............................................. 122

4.2 Appendix B: Business Name Rules................................................................ 126

4.2.1 Valid Characters................................................................................................................ 126 4.2.2 Valid Suffixes by Structure ................................................................................................ 126

4.3 Appendix C: Required Business Representatives .......................................... 128

4.3.1 Domestic Businesses ........................................................................................................ 129 4.3.2 Foreign Businesses........................................................................................................... 129 4.3.3 Types of authorized representatives ................................................................................. 130

4.4 Appendix D: Professional Services ................................................................ 130

4.5 Appendix E: Taxation for Federal Purposes................................................... 131

4.6 Appendix F: Ownership Disclosure ? Responsible Parties ............................ 134

4.7 Appendix G: Corporate Income/LLET Exemption Types................................ 136

4.8 Appendix H: Nonresident Withholding Exemption Types ............................... 137

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