Do a company pay sale tax on kitchen equipment for restaurant base on where the restaurant is located or where the legal entity is located? For example, the legal entity is located in Ohio but the restaurant being open is in Kentucky?

In general, you are required to charge/pay sales tax if you have a tax presence in the state.So, your biz NEEDS to collect, report, and pay sales taxes in every state where you have a nexus ,sales tax presence) , for sales you made in that state ASLONGAS you own / maintain your other place of business/your EEs either directly or by a subsidiary or if you sell and install property in the state or etc. In general most states have a destination based sales tax meansingthat the sale is thought to take place in the jurisdiction where the product is ultimately used. So. since you are doing biz in Kentucky, you need to, go to the website for the Dept of revenue for Kentucky. Look up the term nexus or remote retailer or doing business, to see how Kentucky defines the term. Decide if your business presence in Kentucky meets the requirements for nexus. If you are not sure, you might need to call the state to get a determination. Some states probably may ask you to fill out an online form to get more information before they give you a determination