Overview
Kentucky requires vending operators to obtain sales tax registration and vending machine company permits. Each machine must display owner information and permit numbers. The state has no local sales tax but counties have varying health department requirements.
Kentucky has home rule authority allowing local jurisdictions to impose additional requirements.
Business Registration
Business registration is required for vending operators in Kentucky.
Registration Agency
Registration Types
- Sole proprietorships register with County Clerk
- Other entities register with Secretary of State
No statewide business license; specific permits required for certain businesses.
Sales Tax
Tax Application
- General sales tax applies to vending: Yes
- Food tax variation: Same as general
- Local rates possible: No
- Resale certificate required: No
- Filing frequency: monthly or quarterly
6% state rate with no local sales tax. Bulk vending sales of $0.50 or less are exempt.
Registration
Forms: 10A100 Kentucky Tax Registration Application
Vending Operator License
Vending operator license is required in Kentucky.
License Name: Vending Machine Company Permit
Issuing Authority: Kentucky Cabinet for Health and Family Services
Fee: $125
Renewal: annual
Display Requirements: Must display owner name, address, and permit number
Machine Registration
Machine registration is required in Kentucky.
Decal/tag required: Yes
Renewal: annual
Health Permit & Food Code
Health permits are required for:
- Food vending operations
- Commissaries
Micro Markets
Micro markets are recognized in state code.
Permit required: Yes
Specific Requirements
- May fall under different category than traditional vending
Product Restrictions
Restricted Products
- Alcohol: Prohibited in vending machines
- Tobacco: Special regulations apply
- CBD/Hemp: Follow Kentucky CBD and hemp regulations
- Age Verification: Must comply with placement restrictions
Placement Rules
Schools
Check local district policies
Public Buildings
Allowed with proper permits
Private Property
Property owner permission required
ADA & Accessibility
Must meet ADA requirements
Electrical & Fire Code
Follow local codes
Local Permits
Kentucky has home rule, meaning local jurisdictions can impose additional requirements.
Typical Local Requirements
- Local business license
- Zoning compliance
Example Localities
Louisville
Stationary vendor permit required for public places
Penalties & Enforcement
Common Violations
- Operating without permits
- Improper machine labeling
Penalties
- Back taxes with 25% penalty
- $100-500 fines
Key Contacts
Kentucky Department of Revenue
Phone: (502) 564-4581
Kentucky Cabinet for Health and Family Services
Phone: (502) 564-3970
Frequently Asked Questions
What business registration is required in Kentucky?
Sole proprietorships register with County Clerk; other entities with Secretary of State.
How much are vending machine permits?
Annual company permit is $125 plus $60 for 1-25 machines.
What must be displayed on machines?
Owner name, business address, and permit number.
Are there sales tax exemptions?
Bulk vending sales of $0.50 or less are exempt.
Can I place machines in residential areas?
Check local zoning; Louisville prohibits in residential zones.
What records must be maintained?
Complete records of locations, serial numbers, purchases, and receipts.