To start a coffee shop in Kentucky, lock in a compliant location and secure permits before buying equipment. Form an LLC with the Kentucky Secretary of State (Articles of Organization) or file a DBA if operating as a sole proprietor (assumed name filing with your county clerk); then get an EIN and register for a sales tax account (6% state rate, no local add-ons) through Kentucky Business One Stop (KBOS) online. Contact your local health department for food-service plan review prior to buildout; your layout must include a 3-compartment sink, hand sinks, approved water filtration for espresso, commercial refrigeration, and often a grease interceptor. At least one Certified Food Protection Manager is required; schedule your pre-opening inspection to obtain the Food Establishment Permit. Secure a certificate of occupancy, fire inspection, and any city/county occupational license tax account (e.g., Louisville, Lexington). Confirm zoning for drive-thru or patio, and ADA-compliant restrooms and ramps. Choose equipment sized to your projected throughput (two-group espresso, 3–5 lb/day roaster partner or wholesale), install a high-capacity ice maker, and spec a POS that calculates Kentucky sales tax and tip pooling. Negotiate milk/produce deliveries, water testing, and waste hauling; launch with a soft open and Google Business Profile.
