The Commonwealth of Kentucky operates a “Tax Answers” website where FAQs on corporate and pass-through entity taxes can be asked and answered. One recent question addressed whether Kentucky’s sales and use tax economic nexus thresholds (200 or more sales into the state or $100,000 or more in gross receipts for sales into the state) apply to Kentucky’s corporate income tax or limited liability entity tax. The response was “no”— these standards do not apply to the corporate income tax or limited liability entity tax. Rather, there is no minimum threshold for Kentucky's corporate income tax or the limited liability entity tax. If a company has any amount of sales, property, or payroll in the state of Kentucky, per the FAQs, then that company is required to file a corporate income tax or limited liability entity tax return. Please stay tuned to TWIST for future economic nexus updates!