Kentucky Sales and Use Tax

The Kentucky sales tax rate is currently6.0%.

Sales tax rates in Kentucky are destination-based  meaning the sales tax rate is determined from the shipping address. 

Sales Tax

Kentucky sales tax is imposed on the gross receipts derived from both retail sales of tangible personal property, digital property, and sales of certain services in Kentucky.  

In Kentucky, no other municipality can add sales taxes on top of the state rate. 

Use Tax

Kentucky imposes use tax on the purchase price of tangible personal property, digital property purchased for storage, use or other consumption in Kentucky. The use tax is a "back stop" for sales tax and generally applies to property purchased outside the state for storage, use or consumption within the state.

Sales and Use Tax Solutions for Your Company

Purchase an Excel / .csv formatted table for a complete list of all rates in Kentucky.  Easily integerate the table into shopping carts, ERPs, call center software, and more.

For a quick rate and a sales tax calculator, use our easy Sales Tax Online Lookup Solution.  Enter a ZIP code in our browser or desktop app for a full breakout of Kentucky sales tax rates by state, county, city and special district.  Enter the sales amount for a quick sales tax calculation.

Special Tax Rules for Kentucky:

• Shipping is taxable.
• Finance charges are exempt from sales tax, when stated separately.
• Clothing is taxed at the same rate as the general sales tax.
• Kentucky Sales tax holidays are not planned for this state.

Follow this link to the Kentucky Department of Revenue for more information.