Kentucky Sales & Use Tax

Kentucky levies a 6% state sales tax on the retail sale, lease or rental of most goods and some services. There are no local sales taxes.

Use tax (same rate) is also collected on the consumption, use or storage of goods in Kentucky if sales tax was not paid on the purchase of the goods. Use tax is imposed on the purchase price of tangible personal property, digital property purchased for storage, use or other consumption. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

Kentucky provides exemption opportunities for the following industries: 

  • Manufacturing
  • Pharmaceutical/Biotech

Statute for Refunds: 36 Months

Utility Exemption: Yes, if the cost of fuel exceeds 3%; No study is required.

Kentucky Sales & Use Tax State Links

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