Nexus tracking

Kentucky drops its 200-transaction nexus test

Kentucky economic nexus is now based on sales alone, and Zamp’s nexus tracking reflects the change.

Kentucky House Bill 757 removed the 200-transaction economic nexus test for remote sellers and marketplace providers, effective August 1, 2026.

From that date, a remote seller has Kentucky economic nexus only when its gross receipts from sales into Kentucky exceed $100,000 in the current or previous calendar year. Zamp’s nexus tracker applies the new standard.

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